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通过对所得税会计行为的分析,作者认为它的主体的行为内容是法律行为,而不是传统定义上的技术行为,行为所指向的是人与人之间利益的确认和划分;所得税会计行为的依据——会计准则是法律依据,而非技术规范。正因如此,会计准则与税收法律产生冲突是必然的。文章对这种冲突的形式、表现、后果、对策等进行了分析,并对正在草拟中的《企业所得税法》提出了意见。
Through the analysis of income tax accounting behavior, the author believes that the subject’s behavior content is legal behavior, rather than the traditional definition of technical behavior, the behavior is to point to the confirmation and division of interests between people; the basis of income tax accounting behavior Accounting standards are the legal basis, not the technical specifications. Because of this, accounting standards and tax laws conflict is inevitable. The article analyzes the forms, manifestations, consequences and countermeasures of such conflicts and puts forward opinions on the “Enterprise Income Tax Law” that is being drafted.