论税收制度与会计准则的协调

Acta Metallurgica Sinica(English letters)

论税收制度与会计准则的协调

蔡高锐

福州大学管理学院

收稿日期:2007-11-29 修回日期:1900-01-01 出版日期:2008-02-28

Thecoordinationbetweentheaccountingregulationandthetaxsystem

CAI Gao-rui

Management College， Fuzhou University

Received:2007-11-29 Revised:1900-01-01 Online:2008-02-28

摘要/Abstract

摘要：

新实施的会计准则和企业所得税税法，使我国“税、会”的制度摩擦增大，加大了“税、会”制度协调的压力。本文通过“税、会”制度摩擦分析框架对各国“税、会”制度协调现状进行了国际比较，发现中国特有的制度环境使“税、会”制度摩擦成本较大，需要在新一轮税改中积极与会计准则协调来减少制度变迁成本；提出通过企业所得税制、流转税制与会计准则协调，减少我国经济制度变迁成本。

关键词: 制度摩擦, 制度协调, 国际比较

Abstract:

The newly implemented accounting regulation and the Corporate Income Tax law has increased their friction and thus adding to the pressure of coordinating the” tax” and the “accounting”. Based on the friction analysis framework of the “tax” and the “accounting” systems, an international comparison of the status quo of the coordination of the two systems is presented. It is found that the friction cost in China is high due to the special context in China, and in consequence the coordination between the two systems should be enhanced to reduce the costs of system changes. The results show that coordination with the enterprise income tax and sales tax systems can improve the efficiency of China's economic system.

Key words: systemfriction, systemcoordination, internationalcomparison

中图分类号:

蔡高锐. 论税收制度与会计准则的协调[J]. Acta Metallurgica Sinica(English letters).

CAI Gao-rui

. Thecoordinationbetweentheaccountingregulationandthetaxsystem[J]. Acta Metallurgica Sinica(English letters).