Accounting-standards-and-tax-laws-of-a-number(会计标准和税收法律有一定数量的不同)-外文翻译.doc

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1、Julian WalmsleyThe Foreign Exchange and Money Markets GuideM 2000年3月会计标准和税收法律有一定数量的不同摘 要所得税会计准则和税收法律存在差异有其必然性，所得税会计准则和企业所得税法之间产生的差异，是新出现的内容和特点，分析协调两者之间的差异和有效的合作，将有助于降低成本和税收会计经营的成本，最大限度地提高整个社会的经济效益。会计准则和税收法律是由国家制定调整的，有一定的经济关系和维护社会经济秩序的行为。然而,由于会计准则和税收法律反映不同的经济关系和不同的目的,因此需要处理一些相同或不同问题之间的差异。关键词：会计标准、税收法

2、律、数量、不同1前 言会计标准与税收法律在职能与规范的内容方面有所不同，从而导致二者之间产生了差异。无论是会计准则还是税收法律，在协调过程中需要作出修正时，不仅要充分考虑本国的国情，还要加强国家税务总局与财政部之间的沟通和配合。这有助于协调会计准则与税收法律之间的差异，同时也是加强反避税立法建设，完善会计准则与税收法律的重要途径。、面性法与企业会计准则的制定分别属于国家税务总局和财政部生了差异1、会计标准和税收法律之间的差异分析 Income tax in the accounting standards and the legal system under the conditions of

3、 relatively independent, according to accounting standards to determine the accounting profit and taxable income under the tax Law to determine the difference between the growing trend of the new enactment of the new accounting standards and new income tax law, the term The main difference in the fo

4、llowing table: 所得税的会计标准和条件在相对独立的法律制度下，根据会计准则以确定会计利润和应纳税所得额税收，以确定会计标准的差异有越来越多的趋势。Reposted elsewhere in the paper for free downloadSecond, to strengthen the new income guidelines and the new Enterprise Income Tax Law of the need for coordination（）（）一 加强收入准则和企业所得税法的协调需要，Income guidelines and there are

5、differences between the Income Tax Act has its inevitability, but if the difference between the two can not be effectively coordinated, will cause a lot of drawbacks.收入标准和税法之间的差异与所得税有着必然性，但如果这两个之间的差额不能得到有效的协调，会造成很多弊端。 First of all, income tax accounting standards and the differences in corporate inc

6、ome tax laws and regulations is too large, so that the accounting treatment becomes more complex, and this is undoubtedly the general accounting officer, have a certain degree of difficulty will increase the cost of learning accounting personnel and business accounting costs. 首先，所得税会计准则和法规的差异使企业所得税法

7、过大，这样使会计处理变得更加复杂，这无疑使一般会计人员增加了对成本核算的难度。Of the tax department, the accounting profit and taxable income differences in the number of items, the tax department needs to adjust the data in a large number of tax-related information to check its authenticity.而税务部门，在会计利润和应纳税所得项目数量之间的差异，使税务部门需要调整相关信息的数据，检查

8、其真实性。这不仅增加了税务部门专业的要求，而且还增加了查资料的时间和税收征管的成本增加。 Second, the new income tax accounting standards and the new Enterprise Income Tax Law of the difference between the existence of an ulterior motive for making a business gave him the opportunity. 其次，所得税会计准则和企业所得税法的业务存在差异。In order to attract more investmen

9、t companies will be able to use artificial differences between the two operations to modify the accounting statements, in the enterprises to increase profits, without increasing taxes or even the less one pays.为了吸引更多的投资公司，将修改会计报表，并增加利润支付，不增加税收或甚至更少。Third, the new income tax accounting standards and

10、the new Enterprise Income Tax Law too big difference between the increase of accountants and business tax-related risks. 第三，所得税会计准则和企业所得税法差异太大将增加会计营业税的风险。As the income tax accounting standards, and the existence of differences in corporate income tax laws and regulations, filing tax returns required

11、 to adjust the contents of the many tax returns to complete very complex and difficult to guarantee accuracy.由于所得税会计准则的准确度存在差异，因此保证企业所得税税收法规很难，报税内容的回报需要调整许多非常复杂的纳税申报。Taxation when the tax authorities, it may be the accounting officers negligence or lack of knowledge caused by the error identified as

12、 an offense, which will virtually increase the tax-related accounting professionals and business risks.税务机关在税收时，也可能因为会计人员的疏忽或缺乏风险业务及相关知识造成会计专业人士的错误认定，这将无形中增加了税收。 2、会计标准与税收法律差异产生的原因2.1出发点和目标不同 会计准则是为了真实公允地反映企业的财务状况、经营成果和现金流量，以满足会计信息使用者的需要。企业所得税法是为了保证国家强制、无偿、固定地取得财政收入，依据公平税负、方便征管的要求，确保国家税收及时、足额征收。当征纳双

13、方存在利益冲突时，税法主要保护国家的宏观利益，会计准则主要保护企业及利害相关者的微观利益。2.2规范对象不同 会计准则与税收法律规范的对象不同。会计准则是为了规范企业所得税的确认、计量和相关信息的列报，即规范所得税会计核算，真实、完整地提供会计信息，以满足有关各方面了解企业财务状况、经营成果和现金流量的需要，讲求客观、公允。税收法律规范的是国家税务机关征税行为和纳税人的纳税行为，解决社会财富在国家与纳税人之间的分配，实现所得税的调控作用，讲求及时、足额缴税，具有强制性和无偿性。从上述看出两者分别应用于不同方面的工作，而又要同时规范企业所得税，由于出发点和目标不同，必然导致会计准则与税收法律的差

14、异。2.3发展速度不同 由于资本市场的快速发展，会计准则得到进一步修改和完善，比如所得税会计处理方法采用资产负债表债务法，取消了过去所得税会计处理方法，从应付税款法、递延法、损益表债务法三者取其一的规定，体现了与国际会计准则的接轨。而税收法律的制定更多是从国家宏观经济发展的需要出发，按照“简税制、宽税基、低税率、严征管”的改革原则，统一税法，公平税负，规范税制，理顺分配关系，保证财政收入而进行的。3Third, coordination of the new income guidelines and the new Enterprise Income Tax Law Thoughts33、协

15、调会计标准和税收法律的思考 Income tax accounting standards and corporate income tax laws and regulations and coordination of the differences between the two is itself a continuous process of game do a good job of coordination between the two has a strong practical significance, I think we should from the followi

16、ng aspects: 会计标准和税收法律之间的分歧本身就是一个持续的过程，做好它们之间的协调具有很强的现实意义，我认为我们应该从以下方面着手： 3.1 look at the differences between the two coordination4.14.1 利用发展看两者协调之间的区别 会计标准和税收法律两者之间的根本不同是为满足管理的需要而出现。Therefore, the coordination of the differences between the two should be based on a systematic analysis of the entire

17、system level studies, carrying out guidelines and tax law amendments, as far as possible to reduce the differences between the two.因此，这两者之间的差异协调，应根据整个系统的研究水平实施准则和税法的修正案，尽量减少两者的差异。 3.2要注意从管理水平到加强协作管理水平 会计标准和税收法律的发展归属两种不同的税务机关，在具体操作中，两个不同的部门要加强沟通和协调，特别是在一些具体问题上应给予适当的指示和指导，避免同一问题的不同意见，以改善两者之间的协调差异。 3.3

18、3.333加强有关的培训和指导，提高从业人员对会计标准和税收法律在实际中的应用 会计标准和税收法律违背了原来复杂的经济现象，使经济管理需要适应新的内容，在此阶段必须加强企业会计和税务管理人员对其的掌握和理解，并进行职业培训，提高他们的专业素质，以便真正带来会计标准和税收法律的实施。Income guidelines and Enterprise Income Tax Law the difference between a complex issue, the coordination of the differences between the accounting system and t

19、he income tax law is designed to theoretical issues, but also levied for taxes levied for the parties to determine and reflect the accounting information practice. 结 论会计标准和税收法律之间差异的复杂问题和协调所得税法之间差异的会计制度被设计为理论问题，而且税收征收征纳双方的确定和反映会计信息的行为We should deepen their understanding, effective coordination betwee

20、n the two differences in tax revenue to meet the goals and objectives of accounting under the premise of minimizing the cost and revenue accounting operating costs, so that the whole social and economic benefits maximi要深化两个不同税收之间的协调和理解，因此要有效地满足成本和收益成本会计操作的各项目标和目标前提下会计的最小化，使整个社会和经济效益最大化。 Accounting s

21、tandards and tax laws of a number of different Julian WalmsleyThe Foreign Exchange and Money Markets GuideM 2000年3月AbstractIncome tax accounting standards and the existence of differences between the income tax Law has its inevitability, the income tax accounting standards and the Enterprise Income

22、Tax Law nd the introduction of the difference between the two makes the emergence of new content and features, analysis between the two differences and effective co-ordination will help to reduce the cost and tax accounting operating costs, maximize the entire social and economic benefits. Accountin

23、g standards and tax laws are adjusted by the State to develop a certain degree of economic relations, maintaining social and economic order. However, due to accounting standards and tax laws reflect different economic relations, for different purposes, therefore, need to address some of the same or

24、different problem differences. Keywords: Accounting standards, Tax laws，Number，DifferencesPrefaceIncome tax law and Accounting standards for business Enterprises in the functions of the content of norms vary, resulting in the differences between the two. Accounting Standard for Business Enterprises,

25、 whether or tax laws, in the coordination process, changes need to be made, not only should give full consideration to national conditions, but also to strengthen the State Administration of Taxation and communication between the Ministry of Finance and cooperation. This will help to coordinate and

26、corporate differences between the income tax and the accounting standards, but also to strengthen the building of anti-avoidance legislation, improve the income tax law and accounting standards for business enterprises an important way.1、Accounting standards and tax laws between the variance analysi

27、s Income tax in the accounting standards and the legal system under the conditions of relatively independent, according to accounting standards to determine the accounting profit and taxable income under the tax Law to determine the difference between the growing trend of the enactment of the accoun

28、ting standards and new income tax law.Income guidelines and there are differences between the Income Tax Act has its inevitability, but if the difference between the two can not be effectively coordinated, will cause a lot of drawbacks. First of all, income tax accounting standards and the differenc

29、es in corporate income tax laws and regulations is too large, so that the accounting treatment becomes more complex, and this is undoubtedly the general accounting officer, have a certain degree of difficulty will increase the cost of learning accounting personnel and business accounting costs. Of t

30、he tax department, the accounting profit and taxable income differences in the number of items, the tax department needs to adjust the data in a large number of tax-related information to check its authenticity. This increases the tax department of the accounting professional requirements, but also

31、increased the time to check the information, an increase of tax collection and management costs. Second, income tax accounting standards and Enterprise Income Tax Law of the difference between the existence of an ulterior motive for making a business gave him the opportunity. In order to attract mor

32、e investment companies will be able to use artificial differences between the two operations to modify the accounting statements, in the enterprises to increase profits, without increasing taxes or even the less one pays. Third, income tax accounting standards and Enterprise Income Tax Law too big d

33、ifference between the increase of accountants and business tax-related risks. As the income tax accounting standards, and the existence of differences in corporate income tax laws and regulations, filing tax returns required to adjust the contents of the many tax returns to complete very complex and

34、 difficult to guarantee accuracy. Taxation when the tax authorities, it may be the accounting officers negligence or lack of knowledge caused by the error identified as an offense, which will virtually increase the tax-related accounting professionals and business risks. 2、Accounting standards and t

35、ax law the causes of differences2.1 The starting point and different goals Income tax accounting standards is a true and fair to reflect the financial position, operating results and cash flow to meet the needs of the users of accounting information. Enterprise Income Tax Law is to ensure that natio

36、nal compulsory, free of charge, access to finance fixed income, based on fair taxation, easy collection and management requirements to ensure the states tax time and in full charge. When there is a conflict of interest levied for both sides, mainly to protect the countrys macro tax benefits, mainly

37、to protect companies and accounting standards stakeholders micro-interests. 2.2 Regulate different targets Income tax accounting standards and corporate income tax law regulate different targets. Income tax accounting standards in order to standardize corporate income recognition, measurement and pr

38、esentation of relevant information, which regulate the income tax accounting, true and complete to provide accounting information to meet the understanding of all aspects related to corporate financial position, operating results and cash flow needs , emphasis on objective and fair. Enterprise Incom

39、e Tax Law is a national tax authorities to regulate the conduct and the taxpayers tax levy actions to address the social wealth distribution between the state and the taxpayer to achieve the regulation of income tax, and stress time, full tax, with mandatory and free sex. Seen from the above two are

40、 applied to different aspects of the work, but also at the same time standardize corporate income tax, as the starting point and different goals, will inevitably lead to income tax accounting standards and corporate income tax law differences. 2.3 The pace of development in different As the rapid de

41、velopment of capital markets, accounting standards have been further revised and improved, such as the accounting treatment of income tax using the balance sheet liability method, income tax accounting treatment of cancellation in the past method from the tax payable method, deferred method, income

42、statement liability method to choose one among the provisions, reflecting the convergence with international accounting standards. The development of the corporate income tax law was more from the national macro-economic development needs, in accordance with the simplified taxation system, broader t

43、ax, low tax rates and stricter tax collection principles of reform, unifying tax laws, fair taxes, regulate the tax system, rationalizing distribution relations, ensure financial income, and although there are the light of international practice. 3、Coordinate accounting standards and tax law of thin

44、kingIncome tax accounting standards and corporate income tax laws and regulations and coordination of the differences between the two is itself a continuous process of game do a good job of coordination between the two has a strong practical significance, I think we should from the following aspects

45、: 3.1 The use of Development look at the differences between the two coordinationThe income tax accounting standards and the Enterprise Income Tax Law the differences between the fundamentally different because of the two to meet the management needs arise.Therefore, the coordination of the differen

46、ces between the two should be based on a systematic analysis of the entire system level studies, carrying out guidelines and tax law amendments, as far as possible to reduce the differences between the two. 3.2 To pay attention from the management level, strengthen the management level of collaborat

47、ion The income tax accounting standards and the Enterprise Income Tax Law Development and daily management of belonging to the Ministry of Finance and State Administration of Taxation of two different authorities, in specific operation, two different departments should strengthen Communication and c

48、oordination, especially in on some specific issues should be given appropriate instructions and guidance, to avoid the same problem of different views, to improve the effectiveness of coordination between the two. 3.3 To strengthen the relevant training and guidance practitioners to improve the income tax rules and the corporate income t