税务会计模式的国际比较及启示

International Comparison and Enlightenment of Tax Accounting Pattern

目前关于税务会计的理论与实践研究日趋广泛,尤其是税务会计模式选择问题即如何处理税务会计与财务会计的关系一直是会计理论工作者探讨的重点。通过对世界各国具有代表性的税务会计模式进行比较分析,了解了其最新的发展动态,指出世界上没有最优的税务会计模式,各国在制定其税务会计模式时应关注其实质内容和各国的客观现实。

At present, study of the tax accounting theory and practice is becoming more and more extensive, especially the selection problem of the tax accounting mode, i.e. how to deal with the relation of tax accounting and financial accounting, is the focal point of accounting theory worker＇s research. The article carries on comparative analysis of the representative tax accounting mode of countries all over the world, analyzes its newest development trends, and points out that there is no best tax accounting mode in the world, therefore, various countries should pay close attention to the essential contents of tax accounting mode and the objective realities of various countries while making the tax accounting mode