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我国新企业会计准则实施后,规定采用“资产负债表债务法”核算所得税的会计影响,在此规定下,原有的“会税差异(BTD,Book-Tax Differences)”度量方法已经不再适用,应探讨和构建新准则下的“会税差异”度量公式。此外,由于“会税差异”蕴含了财务报表中其他项目所未能蕴含的企业规避税收和偷逃税款的信息,从而具有信号传递的作用,现实中可以将“会税差异”作为企业所得税的一个纳税评估指标,通过合理设定“会税差异”预警值来有效锁定需重点进行纳税评估分析的对象,以提高税收征管效率、降低税收征管风险,减少我国税款的流失。
After the implementation of China’s new accounting standards for business enterprises, the accounting effect of adopting the “balance sheet liability method” to account for income tax has been stipulated. Under this stipulation, the existing “Book-Tax Differences” measurement method Is no longer applicable, should explore and build the new guidelines “tax differences ” metric formula. In addition, “tax differences ” contains the financial statements of other projects can not contain the corporate tax evasion and tax evasion information, which has the signal transmission role, in reality As a tax assessment index for enterprise income tax, the taxpayers should be effectively targeted at the pre-warning value of “tax difference” in order to improve the efficiency of tax collection and administration, reduce the risk of tax collection, and reduce the tax burden in China Lost