现行税会关系模式、企业税收差错及税会协调

Current Relation Model of Tax and Accounting, Corporate Tax Error and Tax and Accounting Coordination

本文采用2001～2004年的经验数据,分析了沪市公司的税收差错问题。发现我国上市公司税收差错涉及的家数众多、税种多元而且涉税金额巨大,对会计信息质量和国家税收资源及时入缴国库都带来了不利影响。因此,加强会计制度与税收法规的协作,减轻税收差错引致的会计信息失真,维护税收法规的尊严,已是当务之急。

This is s survey of tax errors for Shanghai-listed companies based on relevant data of 2001-2004. Studies reveal that tax error is a popular problem faced by Chinese listed companies. Categories of taxes are diversified and enormous amount is involved. This brings about a negative impact on the quality of accounting information and taxes being put in time in state storage. It is imperative, therefore, to strengthen the coordination of accounting system and tax regulations, reduce the distortion of accounting information resulted from tax error so as to maintain the legal integrity of relevant laws and rules.