税务会计与财务会计分离模式的探讨

The Discussion on Separation Mode Between Tax Accounting and Financial Accounting

我国的税务会计与财务会计在所得税计算方面存在暂时性差异和永久性差异,也在计量属性、谨慎态度、会计要素、政策灵活性、风险态度等方面存在不同。学者们将税务会计的模式划分为三大类:投资者导向的税务会计模式—财税分离型;企业导向的税务会计模式—财税混合型;政府导向的税务会计模式—财税合一型。从财务会计与税务会计的发展趋势看,在一个较长的时期内,我国的税法很难与财务会计完全融合,我国的税务会计仍然要采用以分离型为主、混合型为辅的一种税务会计模式。

In China,tax and financial accounting have temporary and permanent differences in the income tax calculation,and also differ in the measurement attribute,cautious attitude,accounting element,policy flexibility and risk attitude.Some scholars divided the modes of tax accounting into three categories： the investor-oriented separate type,the enterprise-oriented mixed type,and the government-oriented syncretic type.According to the trend of financial and tax accounting,it is difficult to completely merge our tax laws and financial accounting in a certain long period.Therefore,tax accounting in China should still take the separate type as its main mode supplemented by mixed type.