关于会计与税法分离对于税收监管的影响,人们往往看到不利的一面,并存在一定的认识误区。辨证地看,会税分离对于税收征管兼具成本与信息效用及预测价值:税款流失基本上与会税差异本身无关。公司基于会税差异的盈余管理行为可能具有税收庇护效应,但并不是为了逃避税收监管。在会税分离模式下,会计依然是税收监管不可或缺的现实基础。本文认为,现代税收监管应当立足会计并超越会计,以促进理性、和谐的监管理论之发展与完善。 On the separation of accounting and tax law on tax regulation, people often see the adverse side, and there are some misunderstandings. Dialectically, the separation of tax revenue tax collection and management both the cost and effectiveness of information and predictive value: the tax loss basically has nothing to do with tax differences. Corporate earnings management practices based on tax differences may have a tax shelter effect, but not to evade tax regulation. In the tax separation model, accounting is still an indispensable basis for tax regulation. This paper argues that modern tax supervision should be based on accounting and beyond accounting in order to promote the rational and harmonious development of regulatory theory and improvement.