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税务会计以税法为最终导向,而税收核算原则可以表现出税收原则,这就导致税务会计原则的本质即为税收核算原则。税务会计原则通常需要包含在税法当中,尽管它远远比不上财务会计原则的明晰和权威,但其特有的硬度和刚性却比财务会计原则强,一旦纳税人违反税务会计原则,就应当遭受税法等诸多相关法律的处罚。深入地研究探讨财务会计原则与税务会计原则的异同点,其目的在于探讨财务会计与税务会计的顺应国际化发展潮流的关系模式。
Tax accounting is the ultimate guide with the tax law, and the tax accounting principle can show the tax principle, which led to the essence of the tax accounting principle is the tax accounting principle. Tax accounting principles usually need to be included in the tax law, although it is far less than the clear and authoritative financial accounting principles, but its unique hardness and rigidity than the principles of financial accounting, taxpayers in the tax accounting principles should be violated Tax Law and many other relevant laws and penalties. In-depth study to explore the similarities and differences between the principles of financial accounting and tax accounting, the purpose of which is to explore the relationship between financial accounting and tax accounting conform to the trend of international development.