税收法规与会计标准关系模式的国际比较与有益启示

Two Models of Relationship between Tax Laws and Financial Accounting Rules——Comparison and Enlightenment

国际上,税会关系存在着截然不同的盎格鲁-撒克逊模式和欧洲大陆模式。两种模式均有悠久的历史、深厚的文化传统以及由此形成的独特会计环境。税会关系模式差异的形成,主要由各国会计环境的差别决定。对税会关系模式产生重大影响的因素主要集中在法律体系、政府对市场经济的干预程度、资本市场、资本结构和公司治理这几个方面。两种模式在税会关系模式与公平税负、税会关系模式与税务行政效率、税会关系模式与会计标准目标的实现、税会关系模式与财务欺诈以及逃税的发现与惩罚等方面有不同的效应。我国目前正处在新一轮税制改革时期,会计准则和会计制度也日渐完善并逐步与国际会计惯例接轨,充分考虑我国现有国情,吸收、借鉴国际上两大税会关系模式的经验、教训,构建中国特色的、符合未来发展方向的税会关系模式,具有理论价值与现实意义。

There are two different models of relationship between tax laws and financial accounting rules in the world： Anglo-Saxon model and Europe Continent model. Both models are long-standing in history, rich in cultural traditions and thus unique in accounting environment. The difference between the two models is mainly determined by the difference between the accounting environments. The article compares some environment factors such as law system, the degree government intervene the market, capital market and company governance, all of which play an important role in the model formation. Then the author compares four aspects of the effects of the two models： equity on tax burden, efficiency on tax administration, realization of accounting goal, detection and punishment of financial fraud and tax evasion o Currently China is undergoing tax reform and the gradual improvement of accounting norms and rules to come in line with international practice. Against such background, it is of much significance both theoretically and practically to learn from the advantages of the two models and develop our own models with Chinese characteristics.