暂时性差异与时间性差异对比研究

暂时性差异是从时间性差异发展而来,因而理解暂时性差异有必要与时间性差异相联系。本着这一思想,本文主要采用比较研究法,对暂时性差异与时间性差异进行了类比研究,希望对会计实务人员吃透所得税会计准则有所帮助。     

A类企业所得税纳税调整项目在会计账表中的对接路径

因会计准则与税法存在差异,企业应税所得与会计利润一般也存在差异。该差异可分永久性差异及暂时性差异,为便于核算,本文设计了永久性差异纳税调整计算表和暂时性纳税差异调整表,从而实现A类企业所得税纳税申报表中纳税调整项目与会计账表资料的对接。     

我国企业会计准则与所得税法差异研究

基于克拉尼斯基定律,会计准则与所得税法差异的形成是历史的必然,差异缘起于两者目标、核算基础和信息质量要求的差异,并可划分为永久性差异和暂时性差异。本文通过比较分析会计和税法在收入确认(销售商品、提供劳务、出租资产使用权等)、税前扣除项目与不能抵扣项目方面的差异,理解差异形成过程,可为完善企业会计准则与所得税法提供参考,并为纳税评估、税务稽查和注册会计师审计提供建议。     

企业会计准则与所得税法的差异处理方式及披露

企业会计准则与所得税法制定出发点不同,导致两者在资产、负债的确认与计量方面可能存在暂时性差异,在收益、费用损失的确认与计量方面可能存在永久性差异。要正确认识和理解企业会计准则与所得税法的差异,必须分析两者制定的目标和原则。这是两者之间产生差异的根本原因。     

山西区域金融发展差异研究:基于泰尔指数的分析

本文将山西省分为晋北、晋中、晋南及晋东南四个区域,通过选取山西省各区域2003年至2011年的相关经济与金融发展数据,运用泰尔指数对各区域金融发展差异程度,区域间、区域内金融发展差异程度及总差异进行了实证分析并计算了其相应的差异贡献率。结果表明,晋中地区的差异程度最大;总差异先升后降,区域间差异走势与其基本吻合,区域内差异以较小的幅度上升;区域内差异在多数年份决定了总差异,晋中地区的差异贡献率最高。     

无形资产的税会差异比较与协调

无形资产的企业所得税法与企业会计准则在很多方面都存在着较大差异。对二者之间的差异进行比较解析,掌握企业所得税法与企业会计准则对差异的协调具有非常重要的现实意义。因此,文章以无形资产为基点,从企业所得税法与企业会计准则两个角度、六个主要方面分别作了差异比较与协调分析。     

所得税会计的资产负债表债务法新解

本文从资产负债观的角度,重新界定了永久性差异与暂时性差异,理清了暂时性差异与时间性差异的不同之处,据此指出当前实务中纳税调整思路存在的问题,并在此基础上提出资产负债表债务法下计算应纳税额时不必单独考虑暂时性差异的纳税调整思路。     

浅议网络营销与传统营销的革命性差异

传统营销与网络营销,两者之间有革命性的、翻天覆地的差异。只有深刻理解了这种差异,我们才能更好地认识网络营销,更好地开展网络营销。文章介绍了网络营销与传统营销的革命性差异。     

会税差异与企业财务潜伏危机关系的实证研究

会税差异是根据会计准则核算的会计收益与按照所得税法申报的应纳税所得额之间的差异。以2012—2015年A股上市公司为样本,将会税差异指标引入传统财务危机预测模型,描述性统计显示会税差异指标具有很高的信息含量,包含重要的财务潜伏危机预测信息;回归结果显示大额负向会税差异与财务潜伏危机呈显著正相关,大额正向会税差异在预测期的首期与财务潜伏危机存在显著相关性;加入会税差异指标的修正模型预测效果更加显著。会税差异指标能为传统财务危机预测模型提供增量信息,引入会税差异指标能够延长模型的预测时间。     

基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

盈余管理、审计费用与所得税会计政策选择——基于沪深A股上市公司年报数据的实证分析

本文以2003～2005年沪深A股上市公司年报数据为依据,分析了所得税会计核算方法选择与盈余管理程度、审计费用水平之间的关系。研究发现:在我国现行的应税收益-会计收益的差异水平下,应付税款法与纳税影响会计法核算的总体绩效评价指标、盈利预测误差程度均没有显著差异;而采用纳税影响会计法的公司,其盈余管理程度、审计费用水平(“簿记成本“的替代变量)均显著高于采用应付税款法的公司,说明盈余管理与薄记成本是影响所得税会计政策选择的重要因素。     

解读新会计准则——所得税

新会计准则规定所得税会计处理采用资产负债表债务法,确立了会计利润与应税所得的适当分离,明确了暂时性差异的概念,与旧准则相比更完整、更规范、更符合现代会计理论和原则。     

举例探讨亏损弥补的新旧会计处理政策

财务会计上的亏损是指当年总收益小于当年总支出。在计算应纳税所得额时,依照税法的规定将纳税年度的收入总额减去不征税收入、免税收入和各项扣除后,其结果有可能小于零,这小于零的数额即税法规定中的亏损。税法中的亏损和财务会计中的亏损含义不同,其处理方法也不同。     

试论投资“分亏”与递延所得税

权益法下，被投资单位发生亏损，投资企业应按其应承担的份额确认投资损失，但税法上却不允许这些损失在税前扣除，已发生在税前扣除即计入损益的，纳税调整时将调增应纳税所得额而导致企业多缴所得税款，但这些多缴的所得税款在以后年度有可能得到弥补。本文从所得税处理和所得税会计处理两个方面分析和解决这一问题，并举实例用以佐证，以期加强对该问题的理解。     

论企业年金负债的会计处理对企业资本结构的影响

实施企业年金计划企业的会计报表显示，这些企业的财务杠杆率相对企业的举债能力而言普遍偏低，但如果企业将年金计划的偿付责任作为企业长期负债合并到企业资产负债表中，则这类企业的低财务杠杆率相对于最优财务杠杆率的差距将减小。本文从企业年金缴费对应征税收入影响和会计处理的角度，分析了企业年金计划对企业边际税率和企业资本结构调整的作用。     

The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea

This study examines the associations between the provision of tax services by incumbent auditors and earnings management. We investigate whether three different effects of tax service provision play different roles in accounting practices. The three effects include the audit independence effect, the knowledge spillover effect, and the tax avoidance effect. If the provision of tax services by incumbent auditors harms auditor independence, firms may exercise greater earnings management (audit independence effect). However, if incumbent auditors gain incremental knowledge by offering tax services, the quality of their audit services could be enhanced, and therefore, reported earnings could be more conservative (knowledge spillover effect). If tax service fee leads to low taxable income, it could depress book income when book-tax conformity is high (tax avoidance effect). We find that the provision of tax services generally improves earnings quality by curtailing opportunistic accounting practices. The results also suggest that the negative association between the provision of tax services and discretionary accruals seems to be primarily driven by the knowledge spillover effect as opposed to the tax avoidance effect. Additional analysis is conducted in examining whether the tax avoidance effect exists in a sub-sample.     

Managing Discretionary Accruals and Book‐Tax Differences in Anticipation of Tax Rate Increases: Evidence from China

This paper investigates how firms manage their earnings to trade off various incentives when tax rates increase. We hypothesize and find that firms generally choose to manage their taxable income upward in a book‐tax non‐conforming manner rather than in a book‐tax conforming manner before a tax rate increment, which in turn reduces the detection risk of aggressive financial reporting. These results suggest that firms give more weight to tax incentives and tax audit or regulatory inspection risks than to boosting financial reporting income in tax management. However, when firms have higher book management incentives or lower tunneling incentives (i.e., non‐state‐owned enterprises), we find that they manage their taxable income and book income upward together (i.e., in a book‐tax conforming manner), whereas their counterparts (i.e., state‐owned enterprises) do not. Overall, our paper contributes to the literature by demonstrating the interplay of tax, tunneling and financial reporting incentives in influencing tax management strategies. The findings from our paper should also help government and regulators understand more about firms’ reactions to tax rate increases.     

新企业所得税法的实施对物流企业税收管理的影响分析

根据新所得税法的法律条文和实施细则,针对物流企业的行业特征,从影响应纳所得税额的两个因素适用税率和税前扣除项目入手,比较了新旧所得税法下物流企业不同的纳税标准,分析了新所得税法对物流行业的政策引导,为物流企业尽快适应新法、调整纳税管理提供了一定的参考意见。     

Inflation-related tax distortions in business valuation models: A clarification

The current corporate income tax (CIT) expense occupies just one line item on the statement of profit or loss and other comprehensive income. However, it is a unique line item following tax rules and not financial reporting rules. The difference between these rules is that it reflects the effective tax rate (ETR), which can differ from the statutory tax rate (STR). With inflation, this ETR-STR difference can be more significant due to the contribution of tax distortions. In this study, we expand on the standard formulas for the ETR by analyzing the effects of inflation-related tax distortions when computed under the following four cases: (i) Historical-cost-based accounting under a nominal tax basis, (ii) Fair-value-based accounting under a nominal tax basis, (iii) Historical-cost-based accounting under a real tax basis, and (iv) Fair-value-based accounting under a real tax basis. Further, we suggest a modified model for business valuation considering these tax distortions and provide a general formula to independently calculate the value of inflation-related tax distortions.     

The measurement of the economic performance of the US Nonfinancial Corporate Business Sector 1946–1990: an application of the shareholder value creation concept

This paper is based upon a juxtaposition of the cash flow-market value performance (alias SVC performance) and historic cost accounting (HC) performance of the US Nonfinancial Corporate Business sector 1946–90. It has two principal objectives: 1. To determine whether, judged on return and variability dimensions, the HC accounting model is an operationally acceptable surrogate for a multiperiod market-based accounting model. 2. To analyse the consequences of HC income-based distributions, i.e., corporate tax, interest and dividend payments based on conventionally-measured corporate income. Three principal conclusions are drawn: i. Notwithstanding their common cash flow component, HC performance indices are not reliable surrogates for SVC performance criteria. The former apparently do not accurately capture changes in corporate valuation and generally understate the variability of market-based returns. ii. The multiperiod HC income of a going concern characteristically overstates its coterminous multiperiod cash flows to a considerable degree. Contrary to common supposition, the former does not therefore constitute a ‘normalized’ or ‘smoothed’ version of a firm's ‘primitive’ cash flows in the sense that the cumulative (multiperiod) values of the two measures tend to converge. iii. As a consequence of ii, HC income and its near relation, taxable earnings, are dubious bases for measuring interest-paying, tax-paying and dividend-paying capacities. Corporate income-distribution decisions based on HC accruals-based profit measures frequently trigger external financing which may cause shareholder wealth losses and wealth transfers from shareholders to lenders. However, ‘fiscal drag’ appears to be the most serious consequence of HC accruals-based income distribution decisions.