论文部分内容阅读
根据财政部要求企业2005年以前全部实行新的《企业会计制度》,而随着经济的发展和我国加入WTO的到来,我国的财政税收政策将逐步与国际接轨。但由于会计制度和税收法规的出发点和目的不同又使二者之间存在着差异。税法是为了保证国家强制、无偿、固定地取得财政收入,依据公平税负、方便征管的要求,对会计制度的规定有所约束和控制。而企业会计制度是为了反映企业的财务状况、经营成果和现金流量,以满足会计信息使用者的需要。随着现行税制的确立和具体会计准则的出台,使得会计制度和税法的差异逐步扩大,新会计制度更是加大了二者之间的差异。为使财务人员在了解会计制度与税法之间差异的同时,做好帐务处理;避免企业会计期末才忙于调整损益等工作,从而做到未雨绸缪,有效地进行财务运作和控制。青岛总瑞税务咨询有限责任公司根据目前会计工作者在实际操作过程中所遇到的困惑及现实存在的问题,结合新旧会计制度及税收法规的要求特举办《税
According to the requirements of the Ministry of Finance, all enterprises implement the new Accounting System for Business Enterprises before 2005, and with the economic development and the advent of China’s accession to the WTO, China’s fiscal taxation policy will gradually conform to the international standards. However, there are differences between the two because of differences in the starting point and purpose of the accounting system and tax regulations. Tax law is to ensure that the state compulsory, free and fixed access to financial revenue, according to the fair tax burden, the convenience of collection and management requirements of the accounting system constraints and control. The corporate accounting system is to reflect the financial status of enterprises, operating results and cash flow to meet the needs of accounting information users. With the establishment of the current tax system and the introduction of specific accounting standards, the differences between the accounting system and the tax law have gradually been widened. The new accounting system has further widened the gap between the two. In order to enable financial officers to understand the difference between the accounting system and the tax law, they should do a good job in accounting treatment and avoid being busy adjusting the profit and loss at the end of the accounting period so that they can take precautions and effectively carry out financial operations and control. According to the confusion encountered by accounting workers in the actual operation and the problems in reality, Qingdao General Swiss Tax Consulting Co., Ltd., jointly with the old and new accounting systems and tax laws and regulations,