所得税会税差异的协调

Coordination of differences between income tax law and accounting standards

针对所得税会计准则和企业所得税税法的区别,采用归纳分析的方法,分析了会税差异导致的征纳税成本提高,国家税源流失等问题,论证了会计与税法协调的可行性,提出所得税法向会计准则靠拢、会计准则向税法靠拢等建议,为规范所得税会计处理提供参考。

In view of the differences between enterprise income tax standards, an inductive analysis was made of the increase in tax cost tax revenue caused by these differences. Coordination is proved feasible law and accounting and loss of national between accounting standards and tax law. Therefore, mutual compromise is suggested, which provides reference for standardizing accounting treatment of income tax.