發布時間:2019-10-19 16:46
Financial Accounting target is divided into two schools: accountability and decision usefulness faction faction. Fiduciary responsibility to send that accounting goal is to provide the resources entrusted with the management of resources by reporting the case, it is a historical objective information, emphasizing the authenticity and reliability of the information, the identification of the owner and the separation of ownership operators are very clear, without blurring the absence of the phenomenon, the corresponding financial statements should reflect the business results of its evaluation as the focus. Decision usefulness faction believes that the accounting information users goal is to provide useful information for their decision-making and therefore more emphasis on information relevance, usefulness, it is recognized by the separation of ownership through the capital market, the agent and the trustee party is not directly communicate with the corresponding financial statements focus is on the company's future cash flow amount, timing distribution and uncertainty.   Tax Accounting goal is to provide information about the user that the tax authorities at all levels, business owners, investors, creditors provide information to enable them to levy taxes, supervision and inspection, business decisions, investment decisions, financing decisions and other related accounting activities. Tax Accounting basic goals and objectives can be divided into high-level goals. Basic objective is to comply with or without violating tax laws, namely, the achievement of tax compliance (correct tax, tax, tax, etc.), thereby reducing compliance costs, to achieve tax-related zero risk. Senior goal is to provide users of accounting information to the tax for the tax contribute to its decision-making, to achieve the greatest benefits of tax-related accounting information.   Second, financial accounting and tax accounting differences   (A) accounting of different objects   Corporate financial accounting and oversight objects are measured using the currency of the whole enterprise to economic matters, including capital investment, circulation, turnover, exit and other processes; tax accounting and oversight of objects just with tax-related economic issues, ie total Tax-related funding activities.     (Two) different accounting basis     Financial accounting is based on the corporate accounting system and accounting standards and the tax basis of accounting is a national tax law.     (Three) different accounting principles     Follow accrual financial accounting and the matching principle, to make statements present fairly the financial period an accounting position and operating results, allowing enterprises under certain circumstances, income and expenses on a reasonable estimate; while the tax is mainly Follow the cash basis of accounting principles, in order to protect the tax revenue, ease of storage, generally does not allow companies estimated revenues and expenses. In addition, tax accounting adhere historical cost, without regard to changes in the time value of money, pay more attention to the issues can be expected, while the financial accounting can vary in a specific time, financial accounting currency instability may consider factors such as changes in prices case, the enterprise through the choice of accounting valuation methods seek to reflect a more reasonable price changes affect the measurement mode.     (Four) different procedures for calculating profit or loss     Tax regulations was amended to include the general concept of social welfare benefits, public policy and interests in terms of the emphasis on taxable income and accounting income differences. Income countries are clearly defined statutory income tax items, tax code allows deductions and amounts recognized principles and methods. Both companies shall be determined according to the tax amount, the difference is the amount of taxable income. Tax Accounting as a legal basis, but in the actual calculation, is in the "accounting income" based on adjusted taxable income. When the financial accounting and tax accounting accounting results are inconsistent, financial accounting accounting tax accounting should be subject to accounting, to conform to the requirements of tax law.     Third, the financial accounting and tax accounting separation inevitability     Because financial accounting and tax accounting differences exist target, causing both contain accounting information and information users are different, obviously, because different users of accounting information, driven by self-interest requires financial accounting and tax accounting to make different goals orientation. Moreover, with the development of commodity economy, tax laws, tax system more robust and more complex, to meet the needs of taxpayers, financial accounting and tax accounting separation inevitable.     (A) reform requires financial accounting and tax accounting separation     Financial and accounting information quality only two discrete basis can be protected. Because in the traditional system, the accounting system certain provisions of stiff One major reason is to follow the requirements of the tax law, as enterprises in accounting should also follow the tax laws, making the corporate costs and other issues often called "reasonable non-legal" accounting issues, sometimes difficult to true and fair view of the taxpayer's financial condition and operating results. In addition, under the conditions of the modern market economy, with the gradual establishment of a modern enterprise system, the way to increase business sales, business sales accounting should be greater flexibility in the financial, tax accounting unity of the accounting system, confirmation of the sales tax law of the time, and other content to achieve sales accounting treatment has strict requirements, making business accounting lack of flexibility, it is difficult to adapt to the objective needs of the market economy. Therefore, only two are separated in order both to ensure tax fairness and rigidity while ensuring financial accounting to better reflect the accounting, financial management functions papers free download.     (Two) accounting information quality requirements of financial accounting and tax accounting separation     Tax is based on the level of macro-economic policy and economic development to develop. The financial accounting is reflected in investors realize the asset and increase the value of need because it is based on the accounting standards and accounting systems for accounting, primarily micro enterprises to meet the needs of investors. Given emergence of multiple investors, the status of various economic elements coexist, to make accounting true, objectively and fairly reflect the financial position and operating results, we must separate financial accounting and tax accounting.     (Three) governments and investors to obtain income differences in the behavior of financial accounting and tax accounting requirements phase separation     With the further deepening of reform and opening up, investors increasingly diverse manifestations, the proportion of non-governmental funders increasingly improved, when government taxes and investor (non-governmental funder) investment income on the opposition increasingly apparent.     (Four) of state-owned enterprise reform requires financial accounting and tax accounting separation     Establishing a modern enterprise system, will enable enterprises to operate and there is a big corporate accounting flexibility. This necessarily requires tax law be strictly bound to make all kinds of taxes to be calculated and paid correctly and timely completion. In this regard, financial standards and tax law only recognizes the differences, take tax accounting and financial accounting separation of the road.     (Five) of the tax system needs a sound financial accounting and tax accounting requirements phase separation     Tax reform so that China's tax system continues to improve, and gradually establish a multi-tax, multi-link, multi-level system of tax regulation. In financial accounting and tax accounting unity system, stabilize the tax base, standardized payment behavior, optimizing the level of tax revenue requirements and the complexity of the tax work, it is impossible in the corporate accounting standards and systems in eleven reflected. Thus, as a taxpayer, regardless of their economic nature, organizational forms and economic context, we need to establish a unified tax accounting to adapt the law, reasonable and accurate tax needs.     (Six) reform and opening up with international standards need to request financial accounting and tax accounting separation     China's reform and opening up, foreign-invested enterprises and foreign enterprises more and more, their investment is also growing, and our investment in foreign operations, more and more, in order to comply with international tax practice, improve the investment environment, preventing international tax avoidance, safeguarding the economic interests and business interests, to further expand our country in international economic exchanges, the establishment of an independent tax accounting is also very necessary.     Fourth, financial accounting and tax accounting separation practical significance     Financial accounting and tax accounting has very important significance.       (A) is conducive to business decision-making and supervision of the tax authorities     Financial accounting and tax accounting separation for enterprise managers and investors with information about the tax aspects of the economy, to promote enterprise management decision-making and economic efficiency. Meanwhile, the state's tax collection agency can provide timely and accurate corporate tax situation, so that the tax department fully and accurately reflect the situation and monitor corporate tax law.     (Two) reasonably conducive to business tax planning and the State Tax System     Financial accounting and tax accounting separation, making independent tax accounting, accounting personnel can promote the full use of their vast experience and mastery of tax regulations, combined with their own production and management features, the premise is not illegal behavior on corporate tax effective planning, as far as possible to the actual tax burden is minimized, thereby enhancing the competitiveness of enterprises. The Government will have in promoting socio-economic and cultural development based on getting as much tax revenue, the tax authorities in the tax practice for discovered vulnerabilities and problems, to take timely remedial measures to continuously improve national tax system.     (Three) will help to ensure the scientific nature of tax laws and seriousness     As certain provisions of the tax laws and accounting standards inconsistencies, it is difficult to achieve financial accounting and tax-related processing results in strict compliance with tax laws, thus affecting tax collection. After the two separated, tax accounting can specifically examine how to ensure taxpayers activities carried out in accordance with the tax laws and how to handle the relationship between taxpayers and tax authorities, thus conditional safeguard the seriousness of tax law.   (Four) is conducive to accounting standards closer to international practices and the standardization of financial accounting     Shall comply with generally accepted financial accounting standards require that, in order to truly reflect the taxpayer's financial condition and operating results, which requires not affected by the economic situation and changes in tax law restrictions, you can not change with changes in tax law, but they can not according to tax requirements to calculate and pay taxes. Methods to resolve this contradiction, only so that the two-phase separation, so our finance staff may not have the constraints of tax law, narrowing the differences with the International Accounting Standards, in accordance with the facts and the true and fair requirement to provide accounting information.     (Five) could enrich accounting theory and methods to improve the accounting discipline system      Financial accounting and tax accounting separation, you can make tax accounting activities gradually formed on tax accounting theory and accounting methods, but can also come out of the financial accounting "financial decisions finance, accounting financial decisions," the old model, which gradually form a relatively independent and a sound and stable financial accounting and tax accounting discipline system.     in summary, the financial accounting and tax accounting separation has the objective necessity and practical possibilities. China is a comprehensive fully implement the new accounting system and the new tax system, then more should face financial accounting and tax accounting differences. We can learn from foreign experience in technical methods and theories, the country's tax accounting soon separated from financial accounting, in line with China's national conditions to build a tax accounting model, so that the two respective services on their own goals, to better perform their role for economic development. 財務會計的目標分為兩所學校:問責制和決策有用派派。受托責任向有關會計目標是提供資源委托報告的情況下,對資源的管理,這是一個歷史的客觀的信息,強調信息的真實性和可靠性,鑒定的所有者和所有權分離的運營商很清楚,沒有模糊現象的情況下,相應的財務報表應反映其評價結果作為重點業務。決策有用派認為,會計信息使用者的目標是提供有用的信息,為他們的決策,因此更強調信息的針對性,實用性,這是公認的所有權的分離,通過資本市場,代理和受托方沒有直接溝通與相應的財務報表的重點是公司未來的現金流金額,時間分布和不確定性。   稅務會計的目標是提供有關用戶的信息,稅務機關在各級,企業經營者,投資者,債權人提供的信息,使他們能夠征收稅,監督和檢查,經營決策,投資決策,融資決策和其他相關會計活動。稅務會計的基本目標和目的,可分為高層次的目標。基本目標是符合或不違反稅法,稅務合規,實現(正確的稅​​,稅務,稅務等),從而降低合規成本,實現稅務相關的零風險。高級的目標是為用戶提供的會計信息,稅稅有助于其決策,以達到最大的效益涉稅會計信息。   二,財務會計和稅務會計差異   (一)會計對象的不同   企業財務核算和監督的對象是整個企業使用的貨幣計量的經濟事項,包括資本投資,流通,營業額,出口和其他進程;稅收會計核算和監督的對象只是與稅務相關的經濟問題,即稅收總額相關的資金活動。     (二)不同的會計基礎     財務會計是基于企業會計制度和會計準則和會計的計稅基礎是一個國家的稅法。     (三)不同的會計原則     按照財務會計權責發生制和配比原則,使報表如實反映會計狀況和經營成果的財務期間,允許企業在某些情況下,收入和支出的合理估計,而稅收主要是按照收付實現制的會計原則,以保護稅收,便于儲存,一般不會允許公司預計的收入和支出。此外,稅務會計堅持歷史成本,不考慮貨幣的時間價值的變化,更注重的問題,可以預計,可以在一個特定的時間不同,而財務會計,財務會計貨幣不穩定可能考慮的因素,如價格情況的變化,企業通過會計估值方法的選擇力求反映更合理的價格變化會影響測量模式。     (四)不同的程序進行計算利潤或虧損     稅收法規進行了修訂,包括社會福利的一般概念,公共政策和利益方面的重點應納稅所得額和會計收入的差異。低收入國家有明確規定的法定所得稅項目,稅法允許扣除項目和金額確認的原則和方法。兩家公司應根據稅額,所不同的是應納稅所得額。稅務會計作為法律依據,但在實際計算中,在“會計收入”的基礎上調整后的應納稅所得額。當財務會計與稅務會計的核算結果是不一致的,稅務會計財務會計核算應當遵循有關會計,以符合稅法的要求。     三,財務會計與稅務會計分離的必然性     由于財務會計與稅務會計差異存在的目標,造成都包含會計信息和信息用戶是不同的,很明顯,因為不同的會計信息,由自身利益驅動的用戶需要做出不同的目標取向財務會計與稅務會計。此外,發展商品經濟,稅法,更強大和更復雜的稅制,以滿足納稅人的需求,財務會計與稅務會計分離是不可避免的。     (一)改革需要財務會計與稅務會計分離     財務和會計信息質量只有兩個分立的基礎,可以得到保護。因為在傳統的系統中,會計制度若干規定的僵硬的,其中一個主要原因是按照稅法的要求,會計作為企業也應該按照稅法,企業成本等問題,通常被稱為“合理的非法律上的“會計問題,有時難以真實及公平地反映納稅人的財務狀況和經營成果。此外,在現代市場經濟條件下,逐步建立現代企業制度的方式來增加企業銷售業務的銷售占比應該是更大的靈活性,在金融,稅務會計,會計制度的統一,確認銷售稅法的時候,和其他內容實現銷售收入的會計處理有嚴格的要求,使得企業會計缺乏靈活性,難以適應市場經濟的客觀需要。因此,只有兩個是分開的,為了既保證稅收的公平原則和剛性,同時確保財務會計,會計,財務管理職能論文免費下載,以更好地反映。     (二)會計信息質量要求,財務會計與稅務會計分離     稅是基于對宏觀經濟政策和經濟發展,發展水平。投資者實現資產保值增值的需要,因為它是基于會計的會計準則和會計制度,財務會計反映,主要是微型企業,以滿足投資者的需求。出現多個投資者,多種經濟成分共存的狀態,使會計真實,客觀,公允地反映財務狀況和經營成果,我們必須分開,財務會計與稅務會計。     (三)政府和投資者取得的收入差異,在財務會計與稅務會計的要求相分離的行為     隨著改革開放進一步深化,投資者日益多樣化的表現形式,非政府資助者的比例日益提高,政府稅收和投資者(非政府資助機構)投資收益反對派越來越明顯。     (四)國有企業改革需要財務會計與稅務會計分離     建立現代企業制度,使企業依法經營,有一個很大的企業會計靈活性。這必然要求稅收法律嚴格約束,正確,及時地完成計算并支付各種稅費。在這方面,金融標準和稅法只承認差異,采取稅收會計與財務會計分離的道路。     (五)稅收制度需要健全的財務會計和稅務會計的要求相分離     稅制改革,使中國的稅收體系不斷完善,逐步建立起一個多稅,多環節,多層次的稅收調節體系。在財務會計與稅務會計統一系統,穩定稅基,規范支付行為,優化稅收要求的水平和稅收工作的復雜性,它是不可能在11反映在企業會計準則及制度。因此,作為一個納稅人,不論其經濟性質,組織形式和經濟背景下,我們需要建立一個統一的稅務會計相適應的法律,合理,準確的納稅需求。     (六)改革開放與國際接軌的需要請求財務會計與稅務會計分離     中國的改革和開放,外商投資企業和外國企業越來越多,他們的投資是也不斷增長,以及我們在海外業務的投資越來越多,為了以符合國際稅收慣例,改善投資環境,防止國際避稅行為,維護經濟利益和企業利益,進一步擴大我國在國際經濟交往中,建立一個獨立的稅務會計也是非常必要的。     第四,財務會計與稅務會計分離的現實意義     財務會計與稅務會計具有非常重要的意義。     (一)有利于企業決策和監督稅務機關     財務會計與稅務會計分離的企業管理者和投資者的稅務方面的經濟信息,促進企業管理決策和經濟效率。同時,國家的稅收征管機構可以及時準確地提供企業的納稅情況,從而使稅務部門全面,準確地反映情況,監督企業所得稅法。     (二)合理的有利于企業稅務規劃及國家稅務系統     財務會計與稅務會計分離,獨立的稅務會計,會計人員可以促進充分利用其豐富的經驗和掌握稅收法規,結合自己的生產經營特點,企業所得稅有效規劃的前提是不能違法違規行為,盡可能遠的實際稅負最小化,從而提高企業的競爭力。政府將在促進社會經濟和文化發展的基礎上得到盡可能多的稅收,稅務機關在稅收實踐中發現的漏洞和問題,要及時采取補救措施,不斷提高全國稅務系統。     (三)將有助于確保稅法的科學性和嚴肅性     若干規定的稅法和會計準則不一致,這是很難實現嚴格遵守稅法,財務會計與稅務相關的處理結果,從而影響稅收征管。后兩地分居,稅務會計可以專門研究如何確保納稅人活動的開展,按照稅法的納稅人和稅務機關之間的關系如何處理,因此,有條件維護稅法的嚴重性。   (四)有利于會計準則更接近國際慣例和財務會計的標準化     應符合普遍接受的金融會計標準的要求,為了以真正反映納稅人的財務狀況和經營成果,這要求不影響的經濟形勢和稅收法律限制的變化,你不能改變稅法的變化,但他們不能按照稅務規定計算并繳納稅款。方法來解決這個矛盾,只有這樣,兩相分離,使我們的財務人員可能不具備稅收法律的約束,縮小與國際會計準則的差異,根據的事實,并提供真實而公平的要求會計信息。     (五)豐富的會計理論和方法,提高會計學科體系      財務會計與稅務會計分離,可以使稅務會計活動逐步形成稅務會計理論和會計方法,但也可以出來財務會計“財務決策,融資,會計財務決策”的舊模式,逐步形成相對獨立和穩健的財務會計與稅務會計學科體系。     總之,財務會計與稅務會計分離的客觀必然性和現實可能性。中國是一個充分全面執行新會計制度和新稅制,那么更應該面對財務會計與稅務會計差異。我們可以學習外國經驗,技術方法和理論,很快該國的稅務會計分離從財務會計,在符合中國國家條件建立稅務會計模式,因此,在2各自服務于自己的目標,以更好地執行其經濟發展的作用。