所得税性质的会计研究

所得税是费用还是收益分配的界定,直接影响所得税性质的界定。我们认为,把所得税支出界定为费用缺乏理论依据,这是因为:所得税是纳税人接受国家社会投资而支付投资报酬;所得税支出是一种没有直接期盼、没有对应收入的经济利益的减少;所得税支出不属于企业管理当局和决策机构决定的事项;所得税是针对所得额征收的税种;所得税支出不是所有收入都必然发生的。另外,新费用概念存在缺陷。

Auditing Research on the Income-Tax Nature

Whether income tax is the bounds of expense or those of the income distribution directly influences the bounds of the nature of income tax. We think that income tax expenditure is determined as theoretical basis for the want of expense because income tax is the investment return given by the tax payer to the state or social investment, income tax expenditure is a kind of the decrease of the economic interests without direct expectation or correspondance income, income tax expenditure doesn't belong to what decided by the administrative authority and policy-making body of the enterprise, income tax is a kind of tax collected on the amount of income, and income tax expenditure does not inevitably happen to all income taxes. In addition, the new concept of expenditure has some shortcomings.