新《企业所得税法》与新会计准则的协调

On the Compatibility Between China's New Corporate Income Tax Law and Accounting Principles

通过分析企业所得税法与会计准则的理论差异,以及环境对二者的影响,阐述了新《企业所得税法》与新会计准则之间相互分离的必然性;通过对新《企业所得税法》与新会计准则之间的联系进行分析,比较了二者之间的协调之处,以及税法与会计准则由于目的不同而依然存在甚至有可能进一步加大的差异之处。

The relationship between China＇s new Corporate Income Tax Law and Accounting Principles is very complicated, which has posted great obstacles to the improvement of China＇s legislation and legal system. In designing the new accounting principles which took effect in 2007 and the new corporate income tax law which took effect in 2008, the government has worked hard to make the two documents match each other. However, something remarkably incompatible still exists between them. And the effect of the incompatibility, over the long run, can be maximized. This paper indentifies their theoretical and practical differences to explain their inevitable incompatibility and analyzes their connections to explain their compatibility. It concludes that differences in their functions will inevitably lead to and expand their incompatibility.