经济实质与法律形式的选择、判断及经济后果——基于会计反映和税收征纳的比较分析

Economic Essence、Form of Law Selection and Economic Consequences:Comparative Study Based on Accounting Reflection and TaxLexy

经济实质与法律形式,历来是会计和税收中核心的职业判断问题,由于税收与会计密切相关,有必要将二者放在一起加以比较并深入讨论,以期引发会计实务人员、税收征收管理人员以及纳税人等企业利益相关者深入的思考。基于这一目的,文章首先从会计反映的角度论述了交易的会计实质与法律形式的关系以及会计利益相关者的操纵方式,然后从税收征纳双方的角度详细论证交易的税收实质判断与其外在法律形式之间的关系及具体表现方式。

Choices between economic essence and form of law is always the core of professional judgment in accounting and taxation, because of the connection between accounting and taxing, this thesis discusses them together and expect to inspire active thinking among the accountant personnel, the taxman, and the related others. Beginning with the angle of accounting, this paper exemplified the relations of accounting essence and form of law in the dealings, and the tactic that the accounting relatives may adopt. Then from the angle of taxman and taxpayer＇ s game playing, this thesis illustrated the difference between taxing essence judgment from its form of law and its concrete mannifestation. Based on former illustration, the essay points out that the aim of this game is mainly to snatch the right in fortune allocation. The judgement is different, then the economic consequences are significant different. To grasp economic the essences, it is necessary to bind the discretion, and to strengthen the accounting and tax collection personnel in professional ethics.