財(cái)務(wù)會(huì)計(jì)與經(jīng)濟(jì)管理知識(shí)分析準(zhǔn)則

1、會(huì)計(jì)準(zhǔn)則所得稅法分離的經(jīng)濟(jì)的運(yùn)行機(jī)制探討- income tax accounting standards separate economic operation mechanism自1992年11月頒布企業(yè)會(huì)計(jì)準(zhǔn)則以來，我國(guó)會(huì)計(jì)準(zhǔn)則共經(jīng)歷四次較為重大的修改，實(shí)現(xiàn)了我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的實(shí)質(zhì)性趨同，企業(yè)的會(huì)計(jì)信息質(zhì)量也得到了逐步提升。隨著會(huì)計(jì)準(zhǔn)則的不斷變遷，會(huì)計(jì)準(zhǔn)則與所得稅法完成了從統(tǒng)一到分離的過程(以下簡(jiǎn)稱“會(huì)計(jì)稅法分離”)，而且分離程度逐步擴(kuò)大?！皶?huì)計(jì)稅法分離”使會(huì)計(jì)核算的獨(dú)立性加強(qiáng)，但也產(chǎn)生了負(fù)面的經(jīng)濟(jì)后果，如濫用會(huì)計(jì)政策，造成會(huì)計(jì)信息不對(duì)稱等等。因此，如何正確認(rèn)識(shí)“會(huì)計(jì)稅法分

2、離”的必定性、如何直面其經(jīng)濟(jì)后果、如何規(guī)范會(huì)計(jì)處理顯得十分必要。Since November 1992, promulgated the accounting standards for enterprises , the China accounting standards (1) a total of 4 times more significant changes, realizes our country the substantial convergence with international financial reporting standards accounting sta

3、ndards, the enterprise accounting information quality has been gradually improved. With changing accounting principles, accounting standards and income tax law from unification to the separation of the process (hereinafter referred to as accounting - separation of the tax law), and the degree of sep

4、aration gradually expanding. Accounting - separation of the tax law to reinforce the independence of the accounting, but also produced a negative economic consequences, such as abuse of accounting policy, accounting information asymmetry and so on. Therefore, how to correctly understand the necessit

5、y of accounting - separation of the tax law, how to face to face with its economic consequences, how to regulate the accounting treatment is very necessary. 一、會(huì)計(jì)準(zhǔn)則變遷與會(huì)計(jì)稅法的逐步分離A, accounting standards and accounting change - the gradual separation of the tax law 1992年往常，我國(guó)實(shí)行以打算經(jīng)濟(jì)為主的經(jīng)濟(jì)體制，會(huì)計(jì)制度與所得稅法的規(guī)定差不

6、多一致。1992年11月，財(cái)政部頒布了企業(yè)會(huì)計(jì)準(zhǔn)則，引入了國(guó)際通行的會(huì)計(jì)慣例，其中最具代表性的是會(huì)計(jì)穩(wěn)健性原則(也可稱之為慎重性原則)。會(huì)計(jì)穩(wěn)健性原則和稅收公平原則不相容，稅收依據(jù)公平原則要求稅收征管的公平，也要求對(duì)會(huì)計(jì)利潤(rùn)的公平征稅；會(huì)計(jì)穩(wěn)健性原則卻要求公司對(duì)收入和損失的確認(rèn)采取慎重的策略，即盡量確認(rèn)損失和慎重確認(rèn)收入。正是1992年的會(huì)計(jì)改革，使得我國(guó)企業(yè)的會(huì)計(jì)利潤(rùn)與稅收所得首次出現(xiàn)了明顯的差異，由此拉開我國(guó)會(huì)計(jì)準(zhǔn)則與所得稅法分離的序幕。1992 years ago, our country executes is given priority to with planned econom

7、y of the economic system, the provisions of the accounting system and income tax law. In November 1992, the ministry of finance issued accounting standards for enterprises, the introduction of internationally accepted accounting practices, one of the most representative is the accounting conservatis

8、m principle (also called the principle of caution). Accounting conservatism principle and tax equity principle are incompatible, taxes based on the principles of fairness demanded tax collection and administration of justice, and also request to accounting profits tax justice; Accounting conservatis

9、m principle has required companies to income and loss confirmed to take prudent strategy, namely to affirm income loss recognition and caution. Accounting reform in 1992, is what makes our country enterprise accounting profit and income tax for the first time there is an obvious difference, thus ope

10、ned the prelude of the separation of accounting standards and income tax law of our country. 為了進(jìn)一步貫徹國(guó)際通行的會(huì)計(jì)原則，適應(yīng)我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)進(jìn)展的需要，加強(qiáng)股份有限公司會(huì)計(jì)工作，維護(hù)投資者和債權(quán)人的合法權(quán)益，1998年，財(cái)政部頒布的股份有限公司會(huì)計(jì)制度進(jìn)一步擴(kuò)大了會(huì)計(jì)穩(wěn)健性原則的使用范圍，加大了企業(yè)在會(huì)計(jì)政策選擇方面的自主權(quán)。如企業(yè)應(yīng)計(jì)提四項(xiàng)預(yù)備(短期投資跌價(jià)預(yù)備、存貨跌價(jià)預(yù)備、長(zhǎng)期投資減值預(yù)備和應(yīng)收款項(xiàng)壞賬預(yù)備)、開辦費(fèi)的攤銷由許多于5年改為不超過5年。相比會(huì)計(jì)準(zhǔn)則，所得稅法卻無多大變動(dòng)，

11、特不是在所得稅的稅前扣除方法上并未出臺(tái)新的規(guī)定，導(dǎo)致1998年的會(huì)計(jì)改革進(jìn)一步加大了我國(guó)“會(huì)計(jì)稅法分離”的程度。In order to further implement the internationally accepted accounting principles, to adapt to the need of the development of the socialist market economy in our country, strengthen co., LTD., the accounting work, safeguard the legitimate rights

12、 and interests of investors and creditors, in 1998, the ministry of finance issued the co., LTD. Accounting system to further expand the scope of accounting conservatism principle, increased the enterprise in the choice of accounting policy autonomy. Such as provision for four companies should prepa

13、re (short-term investment write-down, inventory write-down, long-term investment depreciation reserves and accounts receivable bad debts preparation), amortization of organization expenses from not less than five years to no more than five years. Compared with the accounting standards and income tax

14、 law has little changes, especially on the pre-tax deduction of income tax measures did not issue new regulations, led to the 1998 accounting reform further increased the degree of the separation of accounting, tax laws in our country. 2001年開始實(shí)行的企業(yè)會(huì)計(jì)制度，將各行業(yè)的會(huì)計(jì)核算進(jìn)行統(tǒng)一規(guī)范，完成了我國(guó)會(huì)計(jì)進(jìn)展史上一次特不重要的改革。相比1998年的會(huì)計(jì)

15、改革，這次會(huì)計(jì)改革所阻礙的范圍更為廣泛，且在“會(huì)計(jì)稅法分離”的路上又邁出了一大步。如企業(yè)會(huì)計(jì)制度擴(kuò)大了減值預(yù)備的計(jì)提范圍，要求企業(yè)計(jì)提八大減值預(yù)備(短期投資跌價(jià)預(yù)備、壞賬預(yù)備、存貨跌價(jià)預(yù)備、長(zhǎng)期投資減值預(yù)備、托付貸款減值預(yù)備、固定資產(chǎn)減值預(yù)備、在建工程減值預(yù)備、無形資產(chǎn)減值預(yù)備)，且減值預(yù)備能夠在以后年度進(jìn)行轉(zhuǎn)回；開辦費(fèi)的攤銷年限改為一次性攤銷完畢。這些改革措施的直接后果是，企業(yè)會(huì)計(jì)利潤(rùn)與稅收所得之間的差異擴(kuò)大，也由此引發(fā)了2003年4月國(guó)家稅務(wù)總局45號(hào)文件的出臺(tái)。該文件提到：“自2001年企業(yè)會(huì)計(jì)制度(財(cái)會(huì)字200025號(hào))執(zhí)行以來，基層稅務(wù)機(jī)關(guān)和許多企業(yè)財(cái)務(wù)人員普遍反映，稅法與會(huì)計(jì)制度適

16、度分離是必要的，但差異也需要協(xié)調(diào)。為減輕納稅人財(cái)務(wù)核算成本和降低征納雙方遵從稅法的成本，有利于企業(yè)所得稅政策的貫徹執(zhí)行和加強(qiáng)征管現(xiàn)就貫徹執(zhí)行企業(yè)會(huì)計(jì)制度需要調(diào)整的若干所得稅政策問題通知如下”文件的出臺(tái)無疑承認(rèn)了差異的存在，并同意企業(yè)進(jìn)行納稅調(diào)整。該文件的出臺(tái)并沒有使企業(yè)的“會(huì)計(jì)稅法分離”程度得到顯著的降低，反而呈逐步上升趨勢(shì)。In 2001 began to implement the enterprise accounting system, will be standardized, and the industry accounting completed the reform of a

17、ccounting history of the last time is very important in China. Compared with the 1998 accounting reform, the accounting reform affected by broader, and in the separation of accounting, tax law and took a big step on the road. Such as the enterprise accounting system to expand the impairment provisio

18、n, require companies to make the eight impairment (short-term investment write-down, provision for bad debt, inventory write-down, impairment of long-term investment, entrust loan impairment, the impairment of fixed assets, impairment of projects under construction, intangible assets depreciation re

19、serves), and the impairment loss can be turned back in the future; Organization expenses fixed number of year of the amortization of the one-off amortization instead. Is the direct consequence of these reforms, enterprises expand the difference between accounting profit and tax income, which led to

20、45 # file in April 2003, the state administration of taxation. The file mentioned: since 2001, enterprise accounting system (accounting word 2000 no. 25), the tax authority at the grass-roots level and many enterprise financial personnel generally reflect, moderate separation between tax law and acc

21、ounting system is necessary, but differences also need coordination. In order to alleviate taxpayers financial accounting cost and reduce the cost of both sides to comply with tax law of the taxpayers and publicans, conducive to the implementation of enterprise income tax policies and strengthen the

22、 collection and administration. is now carrying out the accounting systems of enterprises need to adjust some of the income tax policy issues notice as follows. File has undoubtedly acknowledged the existence of differences, and allows companies to pay taxes is adjusted. The file did not make the en

23、terprise in accounting - separation of the tax law is significantly reduced, instead, have been gradually rising trend. 2006年，我國(guó)對(duì)會(huì)計(jì)準(zhǔn)則再次進(jìn)行了大幅修改，財(cái)政部頒布了包括1項(xiàng)差不多準(zhǔn)則和38項(xiàng)具體準(zhǔn)則的企業(yè)會(huì)計(jì)準(zhǔn)則，并于2007年開始正式實(shí)施。這次改革差不多實(shí)現(xiàn)了我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的實(shí)質(zhì)性趨同，其最大的亮點(diǎn)確實(shí)是大量引入公允價(jià)值的計(jì)量屬性，即在23項(xiàng)會(huì)計(jì)準(zhǔn)則中均涉及公允價(jià)值的計(jì)量。但所得稅法只認(rèn)可歷史成本計(jì)量，因此，公允價(jià)值的引入，進(jìn)一步擴(kuò)大了會(huì)計(jì)利潤(rùn)

24、稅收所得差異，在原有差異存在的基礎(chǔ)上，又產(chǎn)生了計(jì)量屬性的偏離，加大了會(huì)計(jì)準(zhǔn)則與所得稅法的分離程度。In 2006, significant changes was conducted again in accounting standards in our country, the ministry of finance issued including 1 basic standard and 38 specific standards of the accounting standards for enterprises , and in 2007 officially implement

25、ed. This reform basically achieved the substantial convergence with international financial reporting standards accounting standards, the biggest bright spot is the introduction of fair value measurement attribute, namely in 23 accounting standards relating to the fair value measurement. But the inc

26、ome tax act only recognized the historical cost measurement, therefore, the introduction of fair value, to further expand the accounting profit - tax income difference, on the basis of the original differences exist, and deviation from the measurement attributes, increased the degree of separation o

27、f accounting standards and income tax law. 圖會(huì)計(jì)稅收差異絕對(duì)值的年度變化趨勢(shì)Figure - accounting tax differences between the absolute value of annual variation trend 綜上所述，我國(guó)會(huì)計(jì)準(zhǔn)則變遷的趨勢(shì)適應(yīng)了市場(chǎng)經(jīng)濟(jì)，盡量滿足了投資者、債權(quán)人的需要，但弱化了會(huì)計(jì)信息也應(yīng)滿足宏觀治理部門的需要，如滿足稅收的需要，導(dǎo)致我國(guó)會(huì)計(jì)準(zhǔn)則和所得稅法的分離程度在不斷加大。為了更為形象地闡述會(huì)計(jì)準(zhǔn)則與所得稅法的逐步分離，下圖描述了1995年以來會(huì)計(jì)利潤(rùn)與稅收所得差異絕對(duì)值的平均值(m

28、ean)和中位數(shù)(median)的年度變化趨勢(shì)。To sum up, the trend of Chinas accounting standards change to adapt to the market economy, try to meet the needs of the investors, creditors, but weaken the accounting information should also meet the needs of macroeconomic management, such as meet the needs of the tax, led t

29、o Chinas accounting standards and income tax law of the degree of separation was increasing. In order to more image on accounting standards and income tax law of the phase separation, below describes the differences between accounting profit and tax income since 1995, the absolute value of the avera

30、ge (mean) and median (median) annual trends (2). 下圖顯示，不管是會(huì)計(jì)利潤(rùn)與稅收所得差異絕對(duì)值的平均值依舊中位數(shù)，都呈現(xiàn)逐年上升的趨勢(shì)，特不是在1998年、2001年和2007年，都出現(xiàn)了較大的跳躍。這與我們前文的分析一致。Shown below, the differences between accounting profit and tax income, whether the absolute value of average or median, all showed a trend of rising year by year, e

31、specially in 1998, 2001 and 2007, there were large jumps. This is consistent with our earlier analysis. 二、“會(huì)計(jì)稅法分離”的經(jīng)濟(jì)后果Second, the separation of accounting, tax economic consequences “會(huì)計(jì)稅法分離”的直接經(jīng)濟(jì)后果確實(shí)是企業(yè)會(huì)計(jì)利潤(rùn)與稅收所得差異的不斷擴(kuò)大，并產(chǎn)生了一些負(fù)面阻礙，具體表現(xiàn)為：Direct economic consequences accounting - separation of the tax

32、 law is the enterprise the constant enlargement of the income differences between accounting profit and tax, and has produced some negative effects, specific performance as follows: (一)“會(huì)計(jì)稅法分離”為濫用會(huì)計(jì)政策提供了空間(a) accounting - separation of the tax law provides a space for the abuse of accounting policy

33、當(dāng)企業(yè)的會(huì)計(jì)處理和稅務(wù)處理不一致，企業(yè)作為“經(jīng)濟(jì)人”，具有追求利潤(rùn)最大化的本性，往往利用“會(huì)計(jì)稅法分離”的空間在可選擇的會(huì)計(jì)政策范圍內(nèi)選擇有利于減少企業(yè)所得稅的會(huì)計(jì)政策。特不是在會(huì)計(jì)信息系統(tǒng)和稅務(wù)信息系統(tǒng)不能得到有效溝通時(shí)，“會(huì)計(jì)稅法分離”所帶來的信息不對(duì)稱更容易被企業(yè)所利用，如企業(yè)假如享受減免稅時(shí)，會(huì)不顧固定資產(chǎn)的使用規(guī)律，違反經(jīng)營(yíng)活動(dòng)的正常行為，在減免稅期間盡量少計(jì)提折舊，在非減免稅期多提折舊?？梢?，“會(huì)計(jì)稅法分離”導(dǎo)致的會(huì)計(jì)利潤(rùn)與稅收所得差異擴(kuò)大，為企業(yè)濫用會(huì)計(jì)政策制造空間和條件，而且“會(huì)計(jì)稅法分離”程度越大，濫用會(huì)計(jì)政策的空間也越大。When the enterprise accoun

34、ting treatment and tax treatment, enterprise as economic man, has the nature of the pursuit of profit maximization, tend to use accounting - tax law separation space within the scope of the choice of accounting policy choice is beneficial to reduce the corporate income tax accounting policy. Especia

35、lly in accounting information system and the taxation information system cannot get effective communication, accounting, tax law separation brought about by the information asymmetry is more likely to be used by the enterprise, such as enterprise if enjoy tax reduction or exemption, regardless of th

36、e fixed assets of the use of the law, in violation of the business activities of the normal behavior, during the period of tax reduction or exemption, depreciation as less as possible in the more tax depreciation. Visible, accounting, tax law separation differences between accounting profit and tax

37、income to expand, abuse of accounting policy for the enterprise to create space and conditions, and accounting - separation of the tax law, the greater the degree of abuse of accounting policy space. (二)“會(huì)計(jì)稅法分離”為企業(yè)盈余治理提供了可能(2) accounting - separation of the tax law provides the enterprise surplus ma

38、nagement possible 企業(yè)出于某種目的會(huì)不同程度地進(jìn)行盈余治理，而“會(huì)計(jì)稅法分離”為盈余治理提供可能，其具體表現(xiàn)為：Corporate for a particular purpose of earnings management in different degrees, and the accounting - separation of the tax law provides the possible for earnings management, the specific performance as follows: 2007年實(shí)施的會(huì)計(jì)準(zhǔn)則盡管規(guī)定長(zhǎng)期資產(chǎn)計(jì)提的減

39、值預(yù)備不能轉(zhuǎn)回，但流淌資產(chǎn)計(jì)提的減值預(yù)備能夠轉(zhuǎn)回，企業(yè)能夠利用減免稅期，通過計(jì)提流淌資產(chǎn)減值預(yù)備及其轉(zhuǎn)回進(jìn)行盈余治理，既增加了盈余，又減少納稅。企業(yè)進(jìn)行的盈余治理幾乎都能夠隱藏于會(huì)計(jì)利潤(rùn)與稅收所得的差異中，且能夠通過正常的稅收理論對(duì)盈余治理行為加以解釋。有研究表明，由于“會(huì)計(jì)稅法分離”，企業(yè)進(jìn)行盈余治理產(chǎn)生的會(huì)計(jì)利潤(rùn)與稅收所得之間差異占所有差異的40以上。In 2007 on the implementation of accounting standards although regulations provision for impairment of long-term assets c

40、ant turn it back, but the flow of provision for impairment of assets can be turned back, the enterprises can make use of tax reduction or exemption period, through the provision and its liquid assets impairment provision for earnings management, both increased the surplus, and reduced taxes. Almost

41、all surplus management in enterprise can be hidden in accounting profit and tax income difference, and can be through normal tax theory to explain earnings management behavior. Research has shown that due to accounting - separation of the tax law, enterprise surplus management differences between ac

42、counting profit and tax income accounts for more than 40% of all the differences. 企業(yè)進(jìn)行盈余治理是有成本的，當(dāng)企業(yè)上調(diào)利潤(rùn)時(shí)，納稅所得應(yīng)隨之上升，相應(yīng)增加應(yīng)納所得稅，最終導(dǎo)致納稅成本增加。但企業(yè)并非為其全部的盈余治理行為支付了所得稅成本，而是利用會(huì)計(jì)準(zhǔn)則和所得稅法的分離，通過盈余治理，實(shí)現(xiàn)調(diào)增會(huì)計(jì)利潤(rùn)的同時(shí)保持稅收所得不變甚至降低。如通過關(guān)聯(lián)方之間的債權(quán)融資，弱化資本，利用財(cái)務(wù)杠桿效應(yīng)增加稅前扣除金額，減少企業(yè)的應(yīng)納稅所得額，但不減少企業(yè)集團(tuán)的整體盈余，即企業(yè)利用“會(huì)計(jì)稅法分離”來降低盈余治理的所得稅成本。Is

43、 cost, surplus management in enterprise when the enterprise increase profits, tax income should rise, increase income tax payable, eventually lead to tax costs. But not for all of its surplus management behavior cost paid income tax, but using accounting standards and income tax law of separation, t

44、hrough earnings management, realize the increase of accounting profits at the same time maintain revenue unchanged or even reduced. As through debt financing between affiliated parties, weakening capital and deductions amount increased use of financial leverage effect, reduce the taxable income of e

45、nterprises, but does not reduce the enterprise groups overall surplus, namely enterprise accounting - separation of the tax law is used to reduce the surplus management of income tax cost. (三)“會(huì)計(jì)稅法分離”使會(huì)計(jì)信息喪失了部分應(yīng)有的功能(3) accounting, tax law separation part lost should have the function of the accounti

46、ng information 當(dāng)會(huì)計(jì)準(zhǔn)則與所得稅法一致時(shí)，企業(yè)的會(huì)計(jì)利潤(rùn)和稅收所得原則上也應(yīng)一致，企業(yè)假如通過提高會(huì)計(jì)利潤(rùn)而保持應(yīng)納稅所得不變的方法來降低稅負(fù)，必定造成企業(yè)會(huì)計(jì)利潤(rùn)與稅收所得之間產(chǎn)生差異。這種差異可能成為企業(yè)違規(guī)操作的信號(hào)，為進(jìn)行稅務(wù)檢查提供了依據(jù)。而當(dāng)“會(huì)計(jì)稅法分離”且其程度擴(kuò)大時(shí)，企業(yè)可能濫用會(huì)計(jì)政策使得會(huì)計(jì)利潤(rùn)變化，造成會(huì)計(jì)利潤(rùn)與稅收所得出現(xiàn)差異，如前述利用減免稅期計(jì)提固定資產(chǎn)產(chǎn)生的差異。但較大的會(huì)計(jì)利潤(rùn)與稅收所得差異仍然符合稅法的“合理性原則”，為濫用會(huì)計(jì)政策進(jìn)行盈余治理披上合理的外衣，會(huì)計(jì)利潤(rùn)與稅收所得差異作為納稅檢查信號(hào)的功能也慢慢喪失；而且據(jù)此調(diào)整后的盈余預(yù)測(cè)，不

47、利于會(huì)計(jì)信息使用者做出正確的推斷，因而降低了盈余的預(yù)測(cè)功能。When accounting standards are consistent with the income tax act, the enterprise accounting profit and income tax should also agree in principle, if enterprise by improving the accounting profit and taxable income unchanged method to reduce the tax burden, cause necessa

48、rily produce differences between accounting profit and tax income. This difference may become enterprise violate compasses operation signal, provide the basis for tax inspections. When accounting - separation of the tax law and the degree of expansion, the enterprise may abuse of accounting policy c

49、hange makes the accounting profit, differences in accounting profit and tax income, such as tax reduction and the use of depreciation of fixed assets have differences. But the larger income difference between accounting profit and tax still conform to the tax laws of reasonableness, for the abuse of

50、 accounting policy reasonable cloak by earnings management, accounting profit and tax income difference as the function of tax inspection signal also slowly lose; And accordingly adjusted earnings forecast, is not conducive to the accounting information user to make the right judgments, and thus red

51、uce the surplus forecast function. (四)“會(huì)計(jì)稅法分離”造成信息不對(duì)稱(4) accounting - tax law separation caused by information asymmetry 在“會(huì)計(jì)稅法分離”的情況下，假如投資者不能正確理解會(huì)計(jì)利潤(rùn)與稅收所得差異的含義，其在進(jìn)行投資決策時(shí)，可能會(huì)做出不正確的推斷，且當(dāng)“會(huì)計(jì)稅法分離”程度越大，會(huì)計(jì)信息使用者進(jìn)行錯(cuò)誤決策的可能性越大，即所謂的信息不對(duì)稱。如利潤(rùn)總額、所得稅費(fèi)用、凈利潤(rùn)之間存在著一定的配比關(guān)系，但“會(huì)計(jì)稅法分離”使其配比關(guān)系模糊，并傳遞錯(cuò)誤的信號(hào)，不能為會(huì)計(jì)信息使用者有效利用。有研

52、究發(fā)覺，當(dāng)上市公司存在較大的會(huì)計(jì)利潤(rùn)與稅收所得差異時(shí)，公司的股票在下一期更可能出現(xiàn)暴跌。這種現(xiàn)象充分體現(xiàn)了會(huì)計(jì)信息不對(duì)稱帶來的問題。Under the condition of the separation of accounting, tax law, if the investors can not correctly understand the meaning of the differences between accounting profit and tax income, its when making investment decisions, may make incorr

53、ect judgment, and when accounting - separation of the tax law, the greater the degree of the accounting information user to the possibility of wrong decision, the greater the so-called asymmetric information. Such as profit, income tax expenses, there is certain matching relationship between net pro

54、fit, but accounting - separation of the tax law, the matching relationship between fuzzy and pass the wrong signal, not for the effective use of accounting information users. Studies have found that, when listed companies exist large differences between accounting profit and tax income, the companys

55、 stock is more likely to collapse in the next period. This fully embodies the accounting information asymmetry problems. (五)“會(huì)計(jì)稅法分離”使征納成本增加(5) accounting - separation of the tax law the hotline cost increase “會(huì)計(jì)稅法分離”帶來一些負(fù)面的經(jīng)濟(jì)后果，為了減少負(fù)面經(jīng)濟(jì)后果的阻礙，稅務(wù)部門付出了較多的納稅監(jiān)管成本。隨著“會(huì)計(jì)稅法分離”，企業(yè)在按照會(huì)計(jì)準(zhǔn)則核算的基礎(chǔ)上，每年都需要按照稅法的要求進(jìn)行

56、納稅調(diào)整，增加了一定的納稅成本。Accounting - separation of the tax law has some negative economic consequences, in order to reduce the influence of negative economic consequences, the tax department to pay more tax regulatory costs. With accounting - separation of the tax law, in accordance with accounting standard

57、s for enterprises accounting, on the basis of every year need to pay taxes is adjusted according to the requirements of the tax law, increase tax costs. “會(huì)計(jì)稅法分離”的初期，各國(guó)都試圖消除會(huì)計(jì)利潤(rùn)與稅收所得之間的差異，然而由于會(huì)計(jì)目標(biāo)和稅法目標(biāo)不一致，消除會(huì)計(jì)利潤(rùn)與稅收所得的差異幾乎是不可能的，因此，“會(huì)計(jì)稅法分離”是歷史的必定，必須正視這種分離，只能采納一定的措施協(xié)調(diào)。Early the separation of accounting,

58、 tax law, the countries are trying to eliminate the differences between accounting profit and tax income, but due to the inconsistent accounting target and the tax law, eliminate the differences in accounting profit and tax income is almost impossible, therefore, accounting law is historically inevi

59、table, must face up to this separation, only can adopt certain measures to coordinate. 三、會(huì)計(jì)準(zhǔn)則與所得稅法的協(xié)調(diào)措施Third, accounting standards and income tax law of the coordination measures 綜觀“會(huì)計(jì)稅法分離”帶來的負(fù)面經(jīng)濟(jì)后果，要緊是由于會(huì)計(jì)工作中沒有認(rèn)識(shí)到其嚴(yán)峻性，而忽視了如何通過會(huì)計(jì)信息披露會(huì)計(jì)利潤(rùn)與稅收所得的差異，如何既滿足投資者、債權(quán)人的需要，又滿足宏觀治理部門的需要；會(huì)計(jì)準(zhǔn)則與所得稅法如何進(jìn)行必要協(xié)調(diào)，在可能的情況下

60、盡量減少差異。因此，我們希望通過完善會(huì)計(jì)信息的披露，盡量協(xié)調(diào)會(huì)計(jì)準(zhǔn)則與稅法在損益構(gòu)成項(xiàng)目的差異，將“會(huì)計(jì)稅法分離”帶來的負(fù)面阻礙降到最低。Throughout accounting - separation of the tax law to bring the negative economic consequences, is mainly due to the accounting work in dont realize the severity, and ignore how to through the accounting information disclosure of ac