财务会计与经济管理知识分析准则caht.docx

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1、 Evaluation Warning: The document was created with Spire.Doc for .NET.会计准则所得税法法分离的经经济的运行行机制探讨讨- inccome tax accoountiing sstanddardss sepparatte ecconommic ooperaationn mecchaniism自19922年11月月颁布企企业会计准准则以来来，我国会会计准则共经历四四次较为重重大的修改改，实现了了我国会计计准则与国国际财务报报告准则的的实质性趋趋同，企业业的会计信信息质量也也得到了逐逐步提升。随着会计计准则的不不断变迁，会会计准则

2、与与所得税法法完成了从从统一到分分离的过程程(以下简简称“会计税法分离离”)，而且且分离程度度逐步扩大大。“会计税法分离离”使会计核核算的独立立性加强，但但也产生了了负面的经经济后果，如如滥用会计计政策，造造成会计信信息不对称称等等。因因此，如何何正确认识识“会计税法分离离”的必然性性、如何直直面其经济济后果、如如何规范会会计处理显显得十分必必要。Sincee Novvembeer 19992, prommulgaated the accoountiing sstanddardss forr entterprrisess , the Chinna acccounntingg staandarr

3、ds (1) aa tottal oof 4 timees moore ssigniificaant cchangges, reallizess ourr couuntryy thee subbstanntiall connverggencee witth innternnatioonal finaanciaal reeportting stanndardds acccounntingg staandarrds, the enteerpriise aaccouuntinng innformmatioon quualitty haas beeen ggraduuallyy impproveed.

4、 WWith channgingg acccountting prinnciplles, accoountiing sstanddardss andd inccome tax law fromm uniificaationn to the sepaaratiion oof thhe prrocesss (hhereiinaftter rreferrred to aas aaccouuntinng - sepaaratiion oof thhe taax laaw), andd thee deggree of sseparratioon grraduaally expaandinng. Acco

5、ountiing - sepparattion of tthe ttax llaw to rreinfforcee thee inddepenndencce off thee acccountting, butt alsso prroducced aa neggativve ecconommic cconseequennces, succh ass abuuse oof acccounntingg pollicy, acccountting infoormattion asymmmetrry annd soo on. Theerefoore, how to ccorreectlyy undde

6、rsttand the neceessitty off acccounntingg - sseparratioon off thee taxx laww, hhow tto faace tto faace wwith its econnomicc connsequuencees, hhow tto reegulaate tthe aaccouuntinng trreatmment is vvery neceessarry. 一、会计准准则变迁与与会计税法的逐逐步分离A, acccounntingg staandarrds aand aaccouuntinng chhangee - tthe g

7、graduual sseparratioon off thee taxx laww 1992年年以前，我我国实行以以计划经济济为主的经经济体制，会会计制度与与所得税法法的规定基基本一致。19922年11月月，财政部部颁布了企业会计计准则，引引入了国际际通行的会会计惯例，其其中最具代代表性的是是会计稳健健性原则(也可称之之为谨慎性性原则)。会计稳健健性原则和和税收公平平原则不相相容，税收收依据公平平原则要求求税收征管管的公平，也也要求对会会计利润的的公平征税税；会计稳稳健性原则则却要求公公司对收入入和损失的的确认采取取谨慎的策策略，即尽尽量确认损损失和谨慎慎确认收入入。正是11992年年的会计改

8、改革，使得得我国企业业的会计利利润与税收收所得首次次出现了明明显的差异异，由此拉拉开我国会会计准则与与所得税法法分离的序序幕。1992 yearrs aggo, oour ccounttry eexecuutes is ggivenn priioritty too witth pllanneed ecconommy off thee ecoonomiic syystemm, thhe prrovissionss of the accoountiing ssysteem annd inncomee taxx laww. Inn Novvembeer 19992, the miniistryy o

9、f finaance issuued accoountiing sstanddardss forr entterprrisess, tthe iintrooducttion of iinterrnatiionallly aacceppted accoountiing ppractticess, onne off thee mosst reepressentaativee is the accoountiing cconseervattism prinnciplle (aalso callled tthe pprincciplee of cauttion). Acccounntingg conn

10、servvatissm prrinciiple and tax equiity pprincciplee aree inccompaatiblle, ttaxess bassed oon thhe prrinciipless of fairrnesss demmandeed taax coollecctionn andd admminisstrattion of jjustiice, and alsoo reqquestt to accoountiing pprofiits ttax jjustiice; Accoountiing cconseervattism prinnciplle haa

11、s reequirred ccompaaniess to incoome aand lloss conffirmeed too takke prrudennt sttrateegy, nameely tto afffirmm inccome losss reccogniitionn andd cauutionn. Acccounntingg refform in 11992, is whatt makkes oour ccounttry eenterrprisse acccounntingg proofit and incoome ttax ffor tthe ffirstt timme th

12、here is aan obbviouus diifferrencee, thhus oopeneed thhe prreludde off thee sepparattion of aaccouuntinng sttandaards and incoome ttax llaw oof ouur coountrry. 为了进一步步贯彻国际际通行的会会计原则，适适应我国社社会主义市市场经济发发展的需要要，加强股股份有限公公司会计工工作，维护护投资者和和债权人的的合法权益益，19998年，财财政部颁布布的股份份有限公司司会计制度度进一步步扩大了会会计稳健性性原则的使使用范围，加加大了企业业在会计政

13、政策选择方方面的自主主权。如企企业应计提提四项准备备(短期投投资跌价准准备、存货货跌价准备备、长期投投资减值准准备和应收收款项坏账账准备)、开办费的的摊销由不不少于5年年改为不超超过5年。相比会计计准则，所所得税法却却无多大变变动，特别别是在所得得税的税前前扣除办法法上并未出出台新的规规定，导致致19988年的会计计改革进一一步加大了了我国“会计税法分离离”的程度。In orrder to ffurthher iimpleementt thee intternaationnallyy acccepteed acccounntingg priincipples, to adappt too th

14、ee neeed off thee devveloppmentt of the sociialisst maarkett ecoonomyy in our counntry, strrengtthen co., LTDD., tthe aaccouuntinng woork, safeeguarrd thhe leegitiimatee rigghts and inteerestts off invvestoors aand ccrediitorss, inn 19998, tthe mminisstry of ffinannce iissueed thhe cco., LTD. Acccou

15、ntting systtem to ffurthher eexpannd thhe sccope of aaccouuntinng coonserrvatiism pprincciplee, inncreaased the enteerpriise iin thhe chhoicee of accoountiing ppoliccy auutonoomy. Suchh as provvisioon foor foour ccompaaniess shoould preppare (shoort-tterm inveestmeent wwritee-dowwn, iinvenntoryy wri

16、ite-ddown, lonng-teerm iinvesstmennt deeprecciatiion rreserrves and accoountss recceivaable bad debtts prreparratioon), amorrtizaationn of orgaanizaationn exppensees frrom nnot lless thann fivve yeears to nno moore tthan fivee yeaars. Compparedd witth thhe acccounntingg staandarrds aand iincomme taa

17、x laaw haas liittlee chaangess, esspeciiallyy on the pre-tax deduuctioon off inccome tax meassuress didd nott isssue nnew rregullatioons, led to tthe 11998 accoountiing rreforrm fuurtheer inncreaased the degrree oof thhe seeparaationn of accoountiing, tax lawss in our counntry. 2001年年开始实行行的企业业会计制度度，

18、将各各行业的会会计核算进进行统一规规范，完成成了我国会会计发展史史上一次非非常重要的的改革。相相比19998年的会会计改革，这这次会计改改革所影响响的范围更更为广泛，且且在“会计税法分离离”的路上又又迈出了一一大步。如如企业会会计制度扩大了减减值准备的的计提范围围，要求企企业计提八八大减值准准备(短期期投资跌价价准备、坏坏账准备、存货跌价价准备、长长期投资减减值准备、委托贷款款减值准备备、固定资资产减值准准备、在建建工程减值值准备、无无形资产减减值准备)，且减值值准备可以以在以后年年度进行转转回；开办办费的摊销销年限改为为一次性摊摊销完毕。这些改革革措施的直直接后果是是，企业会会计利润与与税收

19、所得得之间的差差异扩大，也也由此引发发了20003年4月月国家税务务总局455号文件的的出台。该该文件提到到：“自20001年企企业会计制制度(财财会字2200025号)执行以来来，基层税税务机关和和许多企业业财务人员员普遍反映映，税法与与会计制度度适度分离离是必要的的，但差异异也需要协协调。为减减轻纳税人人财务核算算成本和降降低征纳双双方遵从税税法的成本本，有利于于企业所得得税政策的的贯彻执行行和加强征征管现就贯贯彻执行企企业会计制制度需要调调整的若干干所得税政政策问题通通知如下”文件件的出台无无疑承认了了差异的存存在，并允允许企业进进行纳税调调整。该文文件的出台台并没有使使企业的“会计税法

20、分离离”程度得到到显著的降降低，反而而呈逐步上上升趋势。In 20001 bbegann to impllemennt thhe eenterrprisse acccounntingg sysstem, wiill bbe sttandaardizzed, and the induustryy acccountting comppleteed thhe reeformm of accoountiing hhistoory oof thhe laast ttime is vvery impoortannt inn Chiina. Compparedd witth thhe 19998 aacco

21、uuntinng reeformm, thhe acccounntingg refform affeectedd by broaader, andd in the sepaaratiion oof acccounntingg, taax laaw annd toook aa bigg steep onn thee roaad. SSuch as tthe enteerpriise aaccouuntinng syystemm too exppand the impaairmeent pproviisionn, reequirre coompannies to mmake the eighht

22、immpairrmentt (shhort-termm invvestmment writte-doown, provvisioon foor baad deebt, inveentorry wrrite-downn, immpairrmentt of longg-terrm innvesttmentt, enntrusst looan iimpaiirmennt, tthe iimpaiirmennt off fixxed aassetts, iimpaiirmennt off proojectts unnder consstrucctionn, inntanggiblee asssets

23、deprreciaationn resservees), and the impaairmeent lloss can be tturneed baack iin thhe fuuturee; Orrganiizatiion eexpennses fixeed nuumberr of yearr of the amorrtizaationn of the one-off amorrtizaationn inssteadd. Iss thee dirrect conssequeence of tthesee refformss, ennterpprisees exxpandd thee diff

24、fereence betwween accoountiing pprofiit annd taax inncomee, whhich led to 445 # Aprril 22003, thee staate aadminnistrratioon off taxxatioon. TThe : siince 20011, eenterrprisse acccounntingg sysstem (acccountting wordd 20000 no. 25), thee taxx autthoriity aat thhe grrass-rootts leevel and manyy entte

25、rprrise finaanciaal peersonnnel geneerallly reeflecct, mmoderrate sepaaratiion bbetweeen ttax llaw aand aaccouuntinng syystemm is neceessarry, bbut ddiffeerencces aalso needd cooordinnatioon. IIn orrder to aallevviatee taxxpayeers ffinannciall acccountting costt andd redduce the costt of bothh sidde

26、s tto coomplyy witth taax laaw off thee taxxpayeers aand ppubliicanss, coonduccive to tthe iimpleementtatioon off entterprrise incoome ttax ppoliccies and streengthhen tthe ccolleectioon annd addminiistraationn. iis noow caarryiing oout tthe aaccouuntinng syystemms off entterprrisess neeed too adjju

27、st somee of the incoome ttax ppoliccy isssuess nottice as ffolloows. uundouubteddly aacknoowleddged the exisstencce off difffereencess, annd alllowss commpaniies tto paay taaxes is aadjussted. Thee noot maake tthe eenterrprisse inn acccounntingg - sseparratioon off thee taxx laww iss siggnifiicanttl

28、y rreducced, insttead, havve beeen ggraduuallyy rissing trennd. 2006年年，我国对对会计准则则再次进行行了大幅修修改，财政政部颁布了了包括1项项基本准则则和38项项具体准则则的企业业会计准则则，并于于20077年开始正正式实施。这次改革革基本实现现了我国会会计准则与与国际财务务报告准则则的实质性性趋同，其其最大的亮亮点就是大大量引入公公允价值的的计量属性性，即在223项会计计准则中均均涉及公允允价值的计计量。但所所得税法只只认可历史史成本计量量，因此，公公允价值的的引入，进进一步扩大大了会计利利润税收所得得差异，在在原有差异异存

29、在的基基础上，又又产生了计计量属性的的偏离，加加大了会计计准则与所所得税法的的分离程度度。In 20006, signnificcant channges was condducteed aggain in aaccouuntinng sttandaards in oour ccounttry, the miniistryy of finaance issuued iincluudingg 1 bbasicc staandarrd annd 388 speecifiic sttandaards of tthe aaccouuntinng sttandaards for enteerpriise

30、s , aand iin 20007 oofficciallly immplemmenteed. TThis refoorm bbasiccallyy achhieveed thhe suubstaantiaal coonverrgencce wiith iinterrnatiionall finnanciial rreporrtingg staandarrds aaccouuntinng sttandaards, thee bigggestt briight spott is the intrroducctionn of fairr vallue mmeasuuremeent aattrii

31、butee, naamelyy in 23 aaccouuntinng sttandaards relaatingg to the fairr vallue mmeasuuremeent. But the incoome ttax aact oonly recoognizzed tthe hhistooricaal coost mmeasuuremeent, therreforre, tthe iintrooducttion of ffair valuue, tto fuurtheer exxpandd thee acccountting proffit - taxx inccome diff

32、ferennce, on tthe bbasiss of the origginall difffereencess exiist, and deviiatioon frrom tthe mmeasuuremeent aattriibutees, iincreeasedd thee deggree of sseparratioon off acccountting stanndardds annd inncomee taxx laww. 图会计税收差异异绝对值的的年度变化化趋势Figurre - accoountiing ttax ddiffeerencces bbetweeen tthe a

33、absollute valuue off annnual variiatioon trrend 综上所述，我我国会计准准则变迁的的趋势适应应了市场经经济，尽量量满足了投投资者、债债权人的需需要，但弱弱化了会计计信息也应应满足宏观观管理部门门的需要，如如满足税收收的需要，导导致我国会会计准则和和所得税法法的分离程程度在不断断加大。为为了更为形形象地阐述述会计准则则与所得税税法的逐步步分离，下下图描述了了19955年以来会会计利润与与税收所得得差异绝对对值的平均均值(meean)和和中位数(mediian)的的年度变化化趋势。To suum upp, thhe trrend of CChinaas

34、 aaccouuntinng sttandaards channge tto addapt to tthe mmarkeet ecconommy, ttry tto meeet tthe nneedss of the inveestorrs, ccrediitorss, buut weeakenn thee acccountting infoormattion shouuld aalso meett thee neeeds oof maacroeeconoomic manaagemeent, suchh as meett thee neeeds oof thhe taax, lled tto

35、Chhinas acccounntingg staandarrds aand iincomme taax laaw off thee deggree of sseparratioon waas inncreaasingg. Inn ordder tto moore iimagee on accoountiing sstanddardss andd inccome tax law of tthe pphasee sepparattion, bellow ddescrribess thee difffereencess bettweenn acccountting proffit aand tta

36、x iincomme siince 19955, thhe abbsoluute vvaluee of the averrage (meaan) aand mmediaan (mmediaan) aannuaal trrendss (2). 下图显示，无无论是会计计利润与税税收所得差差异绝对值值的平均值值还是中位位数，都呈呈现逐年上上升的趋势势，特别是是在19998年、22001年年和20007年，都都出现了较较大的跳跃跃。这与我我们前文的的分析一致致。Shownn bellow, the diffferennces betwween accoountiing pprofiit annd ta

37、ax inncomee, whhetheer thhe abbsoluute vvaluee of averrage or mmediaan, aall sshoweed a trennd off rissing yearr by yearr, esspeciiallyy in 19988, 20001 aand 22007, theere wwere largge juumps. Thiis iss connsisttent withh ourr earrlierr anaalysiis. 二、“会计计税法分离离”的经济后后果Seconnd, tthe sseparratioon off a

38、cccountting, taxx ecoonomiic coonseqquencces “会计税税法分离”的直接经经济后果就就是企业会会计利润与与税收所得得差异的不不断扩大，并并产生了一一些负面影影响，具体体表现为：Direcct ecconommic cconseequennces acccountting - seeparaationn of the tax law is the enteerpriise tthe cconsttant enlaargemment of tthe iincomme diifferrencees beetweeen acccounntingg proofi

39、t and tax, andd hass prooduceed soome nnegattive effeects, speecifiic peerforrmancce ass folllowss: (一)“会会计税法分离离”为滥用会会计政策提提供了空间间(a) accoountiing - sepparattion of tthe ttax llaw provvidess a sspacee forr thee abuuse oof acccounntingg pollicy 当企业的会会计处理和和税务处理理不一致，企企业作为“经济人”，具有追追求利润最最大化的本本性，往往往利用“会计税法分

40、离离”的空间在在可选择的的会计政策策范围内选选择有利于于减少企业业所得税的的会计政策策。特别是是在会计信信息系统和和税务信息息系统不能能得到有效效沟通时，“会计税法分离”所带来的信息不对称更容易被企业所利用，如企业如果享受减免税时，会不顾固定资产的使用规律，违反经营活动的正常行为，在减免税期间尽量少计提折旧，在非减免税期多提折旧。可见，“会计税法分离”导致的会计利润与税收所得差异扩大，为企业滥用会计政策创造空间和条件，而且“会计税法分离”程度越大，滥用会计政策的空间也越大。When the enteerpriise aaccouuntinng trreatmment and tax treaa

41、tmennt, eenterrprisse ass ecconommic mman, hass thee natture of tthe ppursuuit oof prrofitt maxximizzatioon, ttend to uuse accoountiing - taxx laww sepparattion spaace wwithiin thhe sccope of tthe cchoicce off acccountting poliicy cchoicce iss benneficcial to rreducce thhe coorporrate incoome ttax a

42、accouuntinng poolicyy. Esspeciiallyy in accoountiing iinforrmatiion ssysteem annd thhe taaxatiion iinforrmatiion ssysteem caannott gett efffectiive ccommuunicaationn, aaccouuntinng, ttax llaw sseparratioon bbrougght aaboutt by the infoormattion asymmmetrry iss morre liikelyy to be uused by tthe eent

43、errprisse, ssuch as eenterrprisse iff enjjoy ttax rreducctionn or exemmptioon, rregarrdlesss off thee fixxed aassetts off thee usee of the law, in viollatioon off thee bussinesss acctiviitiess of the normmal bbehavvior, durring the periiod oof taax reeducttion or eexempptionn, deeprecciatiion aas le

44、ess aas poossibble iin thhe moore ttax ddepreeciattion. Vissiblee, aaccouuntinng, ttax llaw sseparratioon ddiffeerencces bbetweeen aaccouuntinng prrofitt andd taxx inccome to eexpannd, aabusee of accoountiing ppoliccy foor thhe ennterpprisee to creaate sspacee andd connditiions, andd acccounntingg -

45、 sseparratioon off thee taxx laww, tthe ggreatter tthe ddegreee off abuuse oof acccounntingg pollicy spacce. (二)“会会计税法分离离”为企业盈盈余管理提提供了可能能(2) accoountiing - sepparattion of tthe ttax llaw provvidess thee entterprrise surpplus manaagemeent ppossiible 企业出于某某种目的会会不同程度度地进行盈盈余管理，而而“会计税法分离离”为盈余管管理提供可可能，其具具

46、体表现为为：Corpooratee forr a ppartiiculaar puurposse off earrninggs maanageementt in diffferennt deegreees, aand tthe accoountiing - sepparattion of tthe ttax llaw provvidess thee posssiblle foor eaarninngs mmanaggemennt, tthe sspeciific perfformaance as ffolloows: 2007年年实施的会会计准则虽虽然规定长长期资产计计提的减值值准备不能能转回

47、，但但流动资产产计提的减减值准备可可以转回，企企业可以利利用减免税税期，通过过计提流动动资产减值值准备及其其转回进行行盈余管理理，既增加加了盈余，又又减少纳税税。企业进进行的盈余余管理几乎乎都可以隐隐藏于会计计利润与税税收所得的的差异中，且且可以通过过正常的税税收理论对对盈余管理理行为加以以解释。有有研究表明明，由于“会计税法分离离”，企业进进行盈余管管理产生的的会计利润润与税收所所得之间差差异占所有有差异的440以上上。In 20007 oon thhe immplemmentaationn of accoountiing sstanddardss altthouggh reegulaationns prrovission for impaairmeent oof loong-tterm asseets ccantt turrn itt bacck, bbut tthe fflow of pproviisionn forr imppairmment of aassetts caan bee turrned backk, thhe ennterpprisees caan maake uuse oof taax reeducttion or eexempptionn perriod,