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《会计法》和《企业财务报告条例》要求企业为国家提供真实、准确的会计信息,其中包括收入、成本费用及利润等,体现出会计学作为一门学科具有的科学性。而与税收相关的法律法规,是站在税收的角度上,保证国家依法对企业进行征税,取得税收收入的理论依据。由于二者的出发点不一,参照的理论也不相同,在对同一要素进行计量、报告时,势必会产生矛盾。本文通过深入研究《企业会计制度》及现行有关税收的法规,分析出企业财务会计与企业纳税的矛盾所在,并对其进行了简要阐述。
Accounting Law and Enterprise Financial Reporting Regulations require enterprises to provide real and accurate accounting information for the country, including income, cost and profit, which reflects the scientific nature of accounting as a discipline. However, the laws and regulations related to tax are the theoretical basis for taxation and tax revenue of the state on the basis of taxation. Since the two have different starting points and different theories, the contradictions are bound to arise when measuring and reporting on the same elements. This paper analyzes the “Accounting System for Business Enterprises” and the existing laws and regulations on taxation, analyzes the contradictions between corporate financial accounting and corporate taxation, and gives a brief exposition.