税收制度与会计制度的协调性研究

Research on the Coordination of Taxation and Accountancy

随着会计制度的改革与完善 ,税收制度与会计制度的差异及矛盾性越来越突出 ,它为纳税人逃避纳税提供了机会 ,严重地影响了税收征管 ,造成税收收入的大量流失。尽快改革和完善滞后于经济形势和会计制度改革的税制 ,根据税法规定补充一些必要的会计处理办法 ,或更进一步地将企业财务会计与税务会计在一定程度上进行分离 ,严格界定“偷税”概念等 ,应该是当前协调税收制度与会计制度 ,解决其差异性和矛盾性 ,加强政府反逃税、反避税工作的最具现实意义的手段。

With the reformation and perfection of accounting system and tax system, discrepancies and contradictions between the two are becoming more and more prominent, resulting in opportunities for tax invaders.Since they seriously affect taxation management and cause great loss of tax revenue, a rapid reformation and perfection of taxation system which lags behind our economic situation and accounting system, making necessary additional accounting regulations or a further separation of business accountancy from taxation accountancy with a strict definition of'tax invasion', should be a practical measure to coordinate our present tax system and accounting system, cope with the discrepancies and contradictions and strengthen our government's anti tax invasion work.