我国现行税法与会计核算制度的差异及其协调浅探

我国现行税法与会计核算制度的差异及其协调浅探(19500字)
摘  要：会计核算制度与税法的关系问题是一个历史问题，随着会计制度改革和税法改革的深入，新会计准则于2007年在上市公司中实施，并于2009年全面实施，新企业所得税法也于2008年开始实施，至今已有几年时间。在这段时间的发展过程中，会计核算制度与税法之间的差异逐渐呈现缩小和趋同的趋势，但两者之间的差异仍然客观存在着，由于立法的宗旨、服务的对象等方面都是有区别的，所以在诸多方面都存在一些差异。
本文主要从以下几个方面讨论会计核算制度与税法的几个问题：第一，介绍会计核算制度与税法的关系，包括两者的区别与联系；第二，主要从两者遵循的原则、职能、会计政策选择空间三个方面分析了两者理论上的差异；第三，主要从费用与收入两大方面阐述了两者的实务差异；第四，介绍了会计核算制度与税法差异的不利影响；第五，介绍了会计核算制度与税法差异产生的三个原因；第六，着重讨论了协调两者的原则以及如何更好的协调两者差异的具体措施。
关键词：会计核算制度；税法；差异；协调

Research on the Coordination of the Divergence between Current Tax Law and Accounting System in Our Country
Abstract：Accounting regulation and tax law relations is a historical question, as the accounting system reform and tax reform, new accounting standards of listed companies in 2007 to implement and fully implemented in 2009, the new enterprise income tax law also in 2008 began to implement, has been a few years time. During this time the development process, accounting system and tax law reduced the differences between the present and the gradual convergence of the trend, but the difference between the two there is still the objective, the purpose of the legislation, services, etc. are all objects a difference, so in many ways there are some differences.
This paper discussed several aspects from the accounting system and tax law issues: First, introduce the relationship between accounting regulation and tax law, including the differences and similarities between the two; second, mainly from the principles of the theory, the difference between the two; Third, mainly from the perspective of income tax expense and income in the two aspects of the practical differences between the two; Fourth, the introduction of the accounting system and tax differences arise for three reasons; Fifth, focus on the coordination of both principles and concrete measures, discussed all aspects of how to better coordination between the two.
Keywords: Tax Law；Accounting System；Divergence；Coordination