Measures To Harmonize The Relationship Between Accounting Standards And Tax Laws

The contradiction between enterprise accounting standards and tax law in tax treatment has increased the burden of enterprises, resulting in enterprises paying more taxes, unfair principles and the promotion of new accounting system. For example, the accounting standard stipulates that start-up costs should be included in the current profits and losses at the beginning of the month of production and operation, but the tax law stipulates that the start-up costs shall be distributed in stages within 5 years. For example, the establishment cost of a unit of 600 thousand yuan is included in the profit and loss once, but the tax law stipulates that it should be amortized for 5 years, and should be allocated 120 thousand yuan a year. The 480 thousand yuan in the current accounting period should be paid tax adjustment, and the current income tax shall be paid 48 * 33%=15.84 million yuan. As a matter of fact, in the next 4 years, the income will be adjusted by 120 thousand yuan per year, and the income tax will be reduced by 12 x 33%=3.96 million yuan. But in the actual work, the tax department will no longer turn back the tax already paid, so that the enterprise has to pay more than 39 thousand and 600 yuan of income tax in order to implement the accounting system.

Constantly refining the accounting standards and tax laws and regulations that regulate and change the development, make the difference between the two increasingly obvious, bring unnecessary trouble to accountants, and increase the cost of accounting and management work. At the same time, illegal enterprises take advantage of fraud, which also brings great negative effects to tax work. Accounting can not adapt to the rapid changes in market economy conditions. In order to meet the requirements of the tax law, some accounting contents are too thin to die, so that problems such as price fluctuation, intangible assets and human resources accounting can not be properly solved.

In the long run, the accounting industry will inevitably shrink and the accounting market will be depressed.

Tax efficiency includes economic efficiency and administrative efficiency. Economic efficiency means that government taxation should be conducive to the allocation of resources and reduce the additional burden other than taxpayers' burden. The difference between tax law and accounting standards is large. Accountants should not only adapt to changing new accounting regulations, but also constantly learn tax laws and regulations. Administrative efficiency means that tax revenue should be saved as much as possible when the government is taxing. However, the existence of differences makes it difficult for tax personnel to grasp the change of accounting system, and many tax related matters are hidden in accounting matters, resulting in the difficulty of collecting taxes. Therefore, the difference between the accounting standards of enterprises and the tax law in tax treatment brings certain difficulties and troubles to the State Taxation, which brings certain obstacles to the development of enterprises, and adds certain difficulties to the staff of the tax department and the accounting profession. At the same time, we should also view the positive side of this irreconcilable difference from the viewpoint of dialectic. The more detailed the difference is, the more developed the market economy of our country is, the more perfect the accounting system of enterprises is, the more detailed and clear the state tax standard is, and the guarantee of tax revenue.

Our country can not accounting The target is fully positioned to provide "objective, real and fair" accounting information. Because in today's world, accounting objectives are located only in countries such as Britain and the United States. The modern accounting theories and methods in these countries are developed on the basis of highly developed capital markets, with a clear tendency to serve investment. China's capital market is not enough, and we must emphasize the development and supervision of the national macro-economy. Therefore, the tax law and accounting system The objectives should be kept as harmonious as possible, and this coordination can be achieved under the control of the highest interests of the state.

(1) the tax law should allow enterprises to estimate risks in a limited way. If the tax law ignores the existence of enterprise risk and emphasizes the guarantee of revenue, the result can only further reduce the ability of enterprises to resist risks and ultimately hurt the tax base. Just as the tax law allows enterprises to make provision for bad debts, the permitted enterprises make other contributions. Asset depreciation (depreciation) preparation. In order to prevent enterprises from using risk estimation to evade taxes and delay tax payment, we can make corresponding specifications for the conditions and proportions of various preparations.

(2) actively promote the transformation of value-added tax. The tax system of value-added tax is divided into three types: production type, income type and consumption type according to the size of tax burden. The difference lies mainly in whether the capital investment is allowed to be deducted. At present, China is implementing the "production type" value-added tax, which does not deduct the input tax of fixed assets purchased by enterprises. It enables enterprises to raise taxes on value-added tax on upgrading equipment, upgrading technology and increasing investment in hi-tech, with lower efficiency and increased risk. Therefore, the transformation of value-added tax from "production" to "consumption" should be realized as soon as possible, so as to solve this problem fundamentally.

Although accounting standards and tax laws belong to different categories, they should be consistent in their pursuit of goals. Therefore, the two requirements for accounting practice should be unified as far as possible, so as to avoid man-made differences as far as possible. In the process of formulating and implementing enterprise accounting standards, relevant departments should pay attention to and analyze the existing contradictions by seeking truth from facts, so as not to allow innocent enterprises to bear the consequences of contradictions. The legislature should strengthen investigation and study, fully listen to opinions from all sides, let tax departments participate in the formulation of accounting laws and regulations, and allow accounting departments to participate in the formulation of tax laws. The accounting system of enterprises should be in line with international standards. In the process, we should give full consideration to the national conditions. Every new policy should be fully demonstrated, so that we can prepare ahead of time and cope with it ahead of schedule.