关联交易中会计信息与计税基础的趋同性研究

我国企业财务会计信息服务对象的变迁反映出会计准则中多重计量属性所引致的会计规范和税收法规在相关交易规定上存在的差异。而依据税收透明度及企业所得税法提供的相关资料两方面的要求,计税依据与会计信息指标非常必要保持一致。本文认为,关联交易会计计量与计税基础在关联关系判定标准、关联交易认定内容等方面存在差异,应该将关联关系扩大到个人,并将关联企业认定的控制标准设定为20%。

On the Convergence Trend of Taxable Basis with Accounting Information in Associated Transactions

Changes of service objects of accounting infor-mation mirror differences between tax laws and accounting stan-dards concerning associated transactions caused by multiple accounting characters of accounting standards. Pursuant to the requirements of tax transparency and information provision stipulated in the Enterprise Income Tax Law, it is of crucial importance that taxable basis should be kept in line with accounting information. Owing to differences between account-ing and tax treatment toward the standard and content of recog-nition of associated relations, this paper argues that associated relations should be extended to individuals and the standard for recognition of associated enterprises should be set at 20%.