会计制度与税收法规的协作

Coordination of Financial Accounting Standards with Tax Acts in China

本文在评介会计制度与税收法规的协作历程的基础上 ,讨论两者在税收征收管理的信息需求方面加强协作的必要性 ,并运用模拟法以“租赁或借款安排”为例实验分析了在税收监管中实现有效合作的可能措施。文章认为 ,应当大力提高国内税务筹划的研究水平 ,以推动税制和税法的进一步完善 ;在制度层面上 ,应当实现会计信息对税务征管实务的支持作用 ,从而加强反避税的工作力度。

Based on a brief review of the coordination of financial accounting standards with tax acts in China,this article first discussed the necessity of sharing corporate financial information which is related to tax administration,then empirically analyzed tentative coordinating methods by taking Lease/Loan Arrangements (LLA) as an example.This paper concludes that it is high time for researchers to focus their mind on corporate tax planning to perfect China's accounting standards in order to make it a supporting factor in taxing practice and thus strengthen the work of anti-tax avoidance in China.