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会计国际化使我国财务会计的目标、会计信息的质量特征和会计报表的主要使用者发生了变化,现行具体会计准则和统一会计制度提供的会计信息给一直以会计资料作为基础和依据的税务工作带来了难题,从而对税收制度建设和税收实务工作提出了挑战。本文认为,在权衡各种解决方案的成本效益的基础上,实行财务会计与税务会计的分离,由纳税人分别编制满足投资人和债权人要求的财务会计报表和专门的税务会计报表是最佳选择。
The internationalization of accounting has changed the objectives of our country’s financial accounting, the quality characteristics of accounting information and the main users of the accounting statements, the accounting information provided by the current specific accounting standards and the unified accounting system to the taxation work that has been based on and based on accounting data Brought the difficult problem, thus posed the challenge to the tax system construction and the tax practice. This paper argues that based on the cost-effectiveness of various solutions, the separation of financial accounting from tax accounting requires that taxpayers prepare financial and accounting statements that meet the requirements of investors and creditors, respectively, and that special tax accounting statements are the best choices .