企业准备金的所得税政策比较研究

Comparative researches on income tax policies of enterprise reserve

如何采取有效的税收政策来保证企业既能及时足额地提取准备金增强其抵御风险能力,又不可能利用准备金政策进行利润操纵或避税,是企业所得税政策研究的核心问题。通过对不同性质企业和不同国家的准备金所得税政策以及税收政策与会计政策进行比较研究,提出要从5个方面对我国企业准备金所得税政策进行改革:建立专项准备金与一般准备金相配合的企业准备金税收待遇模式;制定统一而规范的企业准备金税收政策体系;企业准备金税收政策要与其会计政策相互协调配合;建立准备金信息披露机制,加强准备金外部审计和检查审核;改革企业呆账认定办法,简化呆账核销程序。

The core issue of researches on enterprise income tax policy is how to take effective tax policies to ensure that the enterprise can distill adequate reserve to strengthen their capability of resisting risks in time and cannot control profit or avoid tax by taking advantage of it.In this paper China's tax policies of enterprise reserve are studied by comparing tax policies of enterprise reserve of different kinds of enterprises,different countries,accounting policies and tax policies,and then corresponding proposals are put forward.