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《中华人民共和国企业所得税法》由实体性规定、程序性规定与应纳税所得额确认三部分组成,其中关键是准确无误地确认应纳税额。税法与会计的差异是催生“所得纳税会计制度”的客观基础;税法直接授权是催生“所得纳税会计”的法律依据;财税会计制度适度分离的国际趋势是催生“所得纳税会计制度”的外部环境。应该抓住直接授权这一契机制定与完善“所得纳税会计制度”进而为创建具有中国特色的税务会计奠定基础。
The Law of the People’s Republic of China on Enterprise Income Tax consists of substantive provisions, procedural requirements and recognition of taxable income. The key point is to confirm the tax payable accurately. The difference between tax law and accounting is the objective basis for giving birth to the “income tax accounting system”; the direct taxation law is the legal basis for the birth of the “tax accounting”; the international trend of proper separation of the fiscal accounting system from the tax accounting System “external environment. We should seize the opportunity of direct authorization to formulate and perfect the ”income tax accounting system" and lay the foundation for the creation of tax accounting with Chinese characteristics.