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相对于《企业会计准则》、《小企业会计制度》,财政部现行制定的《小企业会计准则》(财会[2011]17号)在制定理念、会计实务核算方法等方面都有较大的变动。其制定的理念中重要的一点就是尽量与税法趋同,这样不仅减少了小企业的纳税调整,改善小企业的税收环境,同时便于加强税收征管。本文通过将新准则与税法进行对比,在会计科目的划分、计量方法的选择等六个方面分析了《小企业会计准则》与税法的趋同,并阐述现行存在的差异以及存在差异的必然性。
Relative to the “Accounting Standards for Business Enterprises”, “Small Business Accounting System”, the current Small Business Accounting Standards (Cai Kuai [2011] No. 17) formulated by the Ministry of Finance have great changes in the formulation of concepts, accounting practices and accounting methods . An important point in its concept of formulation is to try to converge with tax laws so as to not only reduce the tax adjustments of small enterprises and improve the tax environment for small enterprises, but also facilitate the strengthening of tax collection and administration. By comparing the new standard with the tax law, this paper analyzes the convergence of the Accounting Standards for Small Enterprises and tax law in six aspects: the division of the accounting subjects, the choice of the measurement method, and expounds the existing differences and the inevitability of the differences.