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现行《企业会计准则》与税法间存在差异是有目共睹的,会计与税法的目的不同是产生差异的主要原因。会计准则的目的,是为会计信息的使用者提供可靠,相关的财务资讯,而税法的目的主要是保证国家的财政收入,利用税收杠杆进行宏观调控。由于二者的目的不同,所遵循的原则也必然存在较大原则差异。原则的差异导致会计和税法对有关业务的处理方法不同。
The existing “Accounting Standards for Business Enterprises” and the difference between the tax code is obvious, the purpose of accounting and tax laws is the main reason for the difference. The purpose of accounting standards is to provide reliable and relevant financial information to users of accounting information. The purpose of the tax law is mainly to ensure the state’s fiscal revenue and make use of tax leverage for macro-control. Due to the different purposes of the two, the principles to be followed also inevitably have larger principle differences. Differences in principle lead to accounting and tax law on the handling of different business methods.