论财务会计与税务会计的适度分离

On Moderate Separation Between Financial Accounting and Tax Accounting

随着企业会计准则、会计制度以及一系列税收法律法规的完善,财务会计与税务会计的目标逐渐出现了差异,它们对会计事项的要求也随之出现了分歧。从评价财务会计与税务会计的不同需要出发,从二者过度分离的不利影响、税收筹划的要求和国际避税与反避税的存在等方面分析其适度分离的必要性,提出实现适度分离的途径,是现实不可回避的问题。

With the improvement of financial and accounting code and rules and a series of tax laws and policies, each goal of financial accounting and tax accounting is growing different. They provide different demands towards accounting event. The essay begins from evaluation of financial accounting and tax accounting that are to meeting different demands. Then it analyses the current situation of its separation and its necessity from three aspects, which are the disadvantage inflection of excessive separation between financial accounting and tax accounting, the requisition of tax planning and the existence of international tax evasion and tax anti - evasion. It also provides practical approaches to realizing appropriate separation, such as consolidation of Income Tax for Enterprises and Income Tax for Enterprises with Foreign Investment and Foreign Enterprises and partly adjustment of deduct items before tax and elimination of information disclosure discrepancy of connected traction.