发布时间: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. 财务会计的目标分为两所学校:问责制和决策有用派派。受托责任向有关会计目标是提供资源委托报告的情况下,对资源的管理,这是一个历史的客观的信息,强调信息的真实性和可靠性,鉴定的所有者和所有权分离的运营商很清楚,没有模糊现象的情况下,相应的财务报表应反映其评价结果作为重点业务。决策有用派认为,会计信息使用者的目标是提供有用的信息,为他们的决策,因此更强调信息的针对性,实用性,这是公认的所有权的分离,通过资本市场,代理和受托方没有直接沟通与相应的财务报表的重点是公司未来的现金流金额,时间分布和不确定性。   税务会计的目标是提供有关用户的信息,税务机关在各级,企业经营者,投资者,债权人提供的信息,使他们能够征收税,监督和检查,经营决策,投资决策,融资决策和其他相关会计活动。税务会计的基本目标和目的,可分为高层次的目标。基本目标是符合或不违反税法,税务合规,实现(正确的税​​,税务,税务等),从而降低合规成本,实现税务相关的零风险。高级的目标是为用户提供的会计信息,税税有助于其决策,以达到最大的效益涉税会计信息。   二,财务会计和税务会计差异   (一)会计对象的不同   企业财务核算和监督的对象是整个企业使用的货币计量的经济事项,包括资本投资,流通,营业额,出口和其他进程;税收会计核算和监督的对象只是与税务相关的经济问题,即税收总额相关的资金活动。     (二)不同的会计基础     财务会计是基于企业会计制度和会计准则和会计的计税基础是一个国家的税法。     (三)不同的会计原则     按照财务会计权责发生制和配比原则,使报表如实反映会计状况和经营成果的财务期间,允许企业在某些情况下,收入和支出的合理估计,而税收主要是按照收付实现制的会计原则,以保护税收,便于储存,一般不会允许公司预计的收入和支出。此外,税务会计坚持历史成本,不考虑货币的时间价值的变化,更注重的问题,可以预计,可以在一个特定的时间不同,而财务会计,财务会计货币不稳定可能考虑的因素,如价格情况的变化,企业通过会计估值方法的选择力求反映更合理的价格变化会影响测量模式。     (四)不同的程序进行计算利润或亏损     税收法规进行了修订,包括社会福利的一般概念,公共政策和利益方面的重点应纳税所得额和会计收入的差异。低收入国家有明确规定的法定所得税项目,税法允许扣除项目和金额确认的原则和方法。两家公司应根据税额,所不同的是应纳税所得额。税务会计作为法律依据,但在实际计算中,在“会计收入”的基础上调整后的应纳税所得额。当财务会计与税务会计的核算结果是不一致的,税务会计财务会计核算应当遵循有关会计,以符合税法的要求。     三,财务会计与税务会计分离的必然性     由于财务会计与税务会计差异存在的目标,造成都包含会计信息和信息用户是不同的,很明显,因为不同的会计信息,由自身利益驱动的用户需要做出不同的目标取向财务会计与税务会计。此外,发展商品经济,税法,更强大和更复杂的税制,以满足纳税人的需求,财务会计与税务会计分离是不可避免的。     (一)改革需要财务会计与税务会计分离     财务和会计信息质量只有两个分立的基础,可以得到保护。因为在传统的系统中,会计制度若干规定的僵硬的,其中一个主要原因是按照税法的要求,会计作为企业也应该按照税法,企业成本等问题,通常被称为“合理的非法律上的“会计问题,有时难以真实及公平地反映纳税人的财务状况和经营成果。此外,在现代市场经济条件下,逐步建立现代企业制度的方式来增加企业销售业务的销售占比应该是更大的灵活性,在金融,税务会计,会计制度的统一,确认销售税法的时候,和其他内容实现销售收入的会计处理有严格的要求,使得企业会计缺乏灵活性,难以适应市场经济的客观需要。因此,只有两个是分开的,为了既保证税收的公平原则和刚性,同时确保财务会计,会计,财务管理职能论文免费下载,以更好地反映。     (二)会计信息质量要求,财务会计与税务会计分离     税是基于对宏观经济政策和经济发展,发展水平。投资者实现资产保值增值的需要,因为它是基于会计的会计准则和会计制度,财务会计反映,主要是微型企业,以满足投资者的需求。出现多个投资者,多种经济成分共存的状态,使会计真实,客观,公允地反映财务状况和经营成果,我们必须分开,财务会计与税务会计。     (三)政府和投资者取得的收入差异,在财务会计与税务会计的要求相分离的行为     随着改革开放进一步深化,投资者日益多样化的表现形式,非政府资助者的比例日益提高,政府税收和投资者(非政府资助机构)投资收益反对派越来越明显。     (四)国有企业改革需要财务会计与税务会计分离     建立现代企业制度,使企业依法经营,有一个很大的企业会计灵活性。这必然要求税收法律严格约束,正确,及时地完成计算并支付各种税费。在这方面,金融标准和税法只承认差异,采取税收会计与财务会计分离的道路。     (五)税收制度需要健全的财务会计和税务会计的要求相分离     税制改革,使中国的税收体系不断完善,逐步建立起一个多税,多环节,多层次的税收调节体系。在财务会计与税务会计统一系统,稳定税基,规范支付行为,优化税收要求的水平和税收工作的复杂性,它是不可能在11反映在企业会计准则及制度。因此,作为一个纳税人,不论其经济性质,组织形式和经济背景下,我们需要建立一个统一的税务会计相适应的法律,合理,准确的纳税需求。     (六)改革开放与国际接轨的需要请求财务会计与税务会计分离     中国的改革和开放,外商投资企业和外国企业越来越多,他们的投资是也不断增长,以及我们在海外业务的投资越来越多,为了以符合国际税收惯例,改善投资环境,防止国际避税行为,维护经济利益和企业利益,进一步扩大我国在国际经济交往中,建立一个独立的税务会计也是非常必要的。     第四,财务会计与税务会计分离的现实意义     财务会计与税务会计具有非常重要的意义。     (一)有利于企业决策和监督税务机关     财务会计与税务会计分离的企业管理者和投资者的税务方面的经济信息,促进企业管理决策和经济效率。同时,国家的税收征管机构可以及时准确地提供企业的纳税情况,从而使税务部门全面,准确地反映情况,监督企业所得税法。     (二)合理的有利于企业税务规划及国家税务系统     财务会计与税务会计分离,独立的税务会计,会计人员可以促进充分利用其丰富的经验和掌握税收法规,结合自己的生产经营特点,企业所得税有效规划的前提是不能违法违规行为,尽可能远的实际税负最小化,从而提高企业的竞争力。政府将在促进社会经济和文化发展的基础上得到尽可能多的税收,税务机关在税收实践中发现的漏洞和问题,要及时采取补救措施,不断提高全国税务系统。     (三)将有助于确保税法的科学性和严肃性     若干规定的税法和会计准则不一致,这是很难实现严格遵守税法,财务会计与税务相关的处理结果,从而影响税收征管。后两地分居,税务会计可以专门研究如何确保纳税人活动的开展,按照税法的纳税人和税务机关之间的关系如何处理,因此,有条件维护税法的严重性。   (四)有利于会计准则更接近国际惯例和财务会计的标准化     应符合普遍接受的金融会计标准的要求,为了以真正反映纳税人的财务状况和经营成果,这要求不影响的经济形势和税收法律限制的变化,你不能改变税法的变化,但他们不能按照税务规定计算并缴纳税款。方法来解决这个矛盾,只有这样,两相分离,使我们的财务人员可能不具备税收法律的约束,缩小与国际会计准则的差异,根据的事实,并提供真实而公平的要求会计信息。     (五)丰富的会计理论和方法,提高会计学科体系      财务会计与税务会计分离,可以使税务会计活动逐步形成税务会计理论和会计方法,但也可以出来财务会计“财务决策,融资,会计财务决策”的旧模式,逐步形成相对独立和稳健的财务会计与税务会计学科体系。     总之,财务会计与税务会计分离的客观必然性和现实可能性。中国是一个充分全面执行新会计制度和新税制,那么更应该面对财务会计与税务会计差异。我们可以学习外国经验,技术方法和理论,很快该国的税务会计分离从财务会计,在符合中国国家条件建立税务会计模式,因此,在2各自服务于自己的目标,以更好地执行其经济发展的作用。