一、税负公平效应比较(一)我国税会关系模式的影响1.税法公正性受到侵蚀。我国新《企业会计准则》颁布后,税法与会计准则差异越来越大,其中盈利公司的差异远高于亏损公司,“纵向”税负公平深受影响。盈利公司在财务会计中夸大其利润,纳税时却又低报其所得。虽然折旧以及计提各项准备的会计处理能够部分地解释账面 First, the tax effect of fairness (a) the impact of tax relations in China 1. The tax law of fairness eroded. After the promulgation of China’s new Accounting Standard for Business Enterprises, the difference between the tax law and the accounting standards has become larger and larger. The difference between the profit-making companies is much higher than that of the loss-making companies. The tax burden of the “vertical” is fairly and fairly affected. Profitable companies exaggerate their profits in financial accounting, but at the time of taxing, they depreciate their earnings. While depreciation and the accounting for all provisions allow for a partial explanation of the book