所得税会计方法研究比较

比较应付税款法与纳税影响会计法是为了推广纳税影响会计法 ,进一步比较递延法和债务法是为了选择和运用债务法。债务法的科学性、合理性、可操作性明显优于递延法。     

所得税会计处理方法的选择

纳税影响会计法包括递延法和债务法，递延法和债务法之间的根本区别在于计算暂时性差异的纳税影响所采用的税率不同。在递延法下，将本期由于暂时性差异而产生的纳税影响额，递延和分配到以后各期，并同时转销已确认的暂时性差异对所得税的影响金额，当税率变动或开征新税时，不需要对递延所得税进行调整，在未来期间转回递延额时，仍按照暂时性差异发生时的原税率转销。债务法虽然也把本期由于暂时性差异产生的纳税影响额、递延法和分配到以后各期，并同时转销已确认的暂时性差额对所得税的影响金额，但在税率变动或开征新税时，则需对递延所得税进行调整。     

企业所得税会计两种差异方法的比较研究

概述了财务会计与税收会计之间出现差异的原因，由此产生了时间性差异与永久性差异。主要研究比较了所得税会计中两种差异的处理方法，即应付税款法与纳税影响会计发的区别，以及纳税影响会计法中递延法与债务法的比较，最后讨论了我国所得税会计的现状及发展。     

新办企业所得税会计处理方法的选择

随着我国加入WTO,给企业带来了无限商机与挑战,新办企业如雨后春笋般涌现。我国税收政策也为鼓励新办企业给予一定的税收优惠,如对新办的独立从事咨询业、信息业、技术服务业的企业,对新办的劳动就业服务企业和新办的福利企业等在符合减免税政策的前提下,都可享受一至三年的所得税减免税优惠政策。由于税收优惠政策引起的税率变动,即免税期内会计上视同税率为0,免税期满后税率恢复为33％,企业在开业时就知道企业现在和将来适用的税率,使得原有的所得税会计处理方法又有了新的特点,新办企业选择合理的所得税会计处理方法显得尤为必要。由于财务会计与税收分别遵循不同的原则和服务于不同的目的,使得税前     

企业所得税的会计处理

企业所得税的会计核算是企业会计核算内容的重要组成部分 ,但由于会计制度与税法在收益、费用或损失的确认和计量原则方面的不同 ,导致企业按照会计制度计算的税前会计利润与按照税法规定计算的应税所得之间存在差异 ,使得企业对所得税的会计核算有其特殊的一面。文章着重阐述了纳税差异的产生、对企业纳税的影响和应采取的会计核算方法     

企业会计利润与纳税所得的差异分析

在会计制度和所得税法相对独立的条件下，会计利润与纳税所得的差异日趋扩大。所得税的正确核算必须分清差异的根本原因和具体表现，并结合企业的实际情况采用合适的会计处理方法。     

论所得税会计处理方法

本文首先阐述了关于国际、美国及我国的所得税会计处理方法的演变过程.并对各个方法进行了简要评价,最后通过案例说明了三种所得税会计处理方法的差异.     

论所得税会计处理方法

本文首先阐述了关于国际、美国及我国的所得税会计处理方法的演变过程,并对各个方法进行了简要评价,最后通过案例说明了三种所得税会计处理方法的差异。     

会计法规与税法的差异与协调研究

经济体制改革的深入和市场经济的发展,促使税法制度与会计制度不断改革,并导致二者进一步分离。从中国税、会分离的现状出发,结合会计和税法相关理论,以中国现行的税法和会计制度、准则为依据,在探讨税法与会计差异的必然性和理论成因的基础上,从收入确认和费用扣除方面,全面、系统地分析了中国税法和会计的实务操作差异。关于如何处理会计与税法之间的差异,考虑到中国当前的实际情况,应当从宏观到微观自上而下建立一套行之有效的协调机制,逐步解决纳税实践中差异引发的问题。     

建造合同的所得税及相关会计处理的特例

当建造合同工程完工时 ,预计一部分合同收入不能收回 ,会计总收入会小于纳税总收入 ,此种特例下 ,给建造合同的会计尤其是其所得税的会计处理产生一定影响。笔者对此提出分析与处理意见。     

论欧盟会计协调

随着欧盟一体化进程的不断推进,欧盟会计协调问题也越来越重要。熟悉欧盟成员国会计及其会计环境的特点以及欧盟会计协调的过程,对中国企业界开拓欧洲市场和我国会计准则的制定大有帮助。     

中国国际会计协调研究述评

中国国际会计协调研究可划分为会计信息的协调过程研究和协调化信息的作用后果研究。会计信息的协调过程包括会计标准差异、会计准则协调原则、会计标准的遵循程度、会计方法选择等内容。协调化信息的作用后果包括国际协调引致的信息质量变化和信息的经济后果。会计标准的等效研究将是下一个阶段值得关注的重点。     

贸易政策不确定性是否影响中国企业的对外直接投资概率*

本文基于中国企业微观数据，深入探讨了贸易政策不确定性对中国企业对外直接投资概率的影响。实证研究发现：贸易政策不确定性下降，能有效促进企业对外直接投资的发生，其影响机制是通过学习效应实现的。本文通过进一步检验，发现不同所有制类型、要素密集度、生产率的企业在面临贸易政策不确定性冲击时，其对外直接投资行为具有显著的异质性。该研究结论在考虑内生性问题、更换贸易不确定性的度量方式等稳健性检验后依然成立。     

THE IMPACT OF NEW ACCOUNTING STANDARDS ON JAPANESE COMPANIES

Abstract. As a result of a series of reforms initiated in the latter half of 1990s, accounting standards in Japan have become virtually equivalent to international accounting standards. The impact of the accounting reform on Japanese firms has been significant. This paper reviews the so‐called ‘Accounting Big Bang’ and assesses its impact on Japanese firms. It concludes that Japanese firms are now required to place greater emphasis than previously on an improvement in the return on their assets and on an enhancement in the values of their stock market shares.     

民族旅游开发的影响因素分析

我国是一个多民族国家，有少数民族55个，而每个少数民族都有着自己独特的民族文化，如何开发利用好这些民族文化资源来发展旅游活动，是关系是我国（特别是西部地区）旅游业有地吸引力、有无地方特色和民族特色的重要问题。本文对影响民族旅游开发的主要因素进行了系统分析，这些因素是民族特色与民族知名度、交通条件、区域经济发展水平、客源市场、旅游地民族感知形象、有无著名风景点或风景区、空间集聚与竞争、决策者行为、当地居民态度。     

DEVELOPMENT OF THE NATIONAL ACCOUNTING SYSTEM IN HUNGARY

This paper presents the characteristics of the National Accounting System of Hungary and outlines its development in the last decades and the insufficiencies still existing. Hungary has joined with great interest in the work performed within the frame of the United Nations Statistical Commission concerning the development of the Systems of National Accounts, being interested in applying—as far as possible—the results of the revision of the SNA and MPS in its national practice. The paper first presents a conceptual matrix containing all the major items in the MPS system in order to explain the contents of the items and the interdependencies among them. In this connection a brief account is given of the major differences between the SNA and MPS. The following part of the paper presents the National Accounting System introduced in Hungary in 1968. It is put also within the framework of a matrix, which supplies the items of both the SNA and MPS by means of simple aggregation as well as satisfying the national requirements, so that it is possible to compare the structure and development of the Hungarian economy with those of any other countries. The major differences between the Hungarian system and the current MPS and the revised SNA are then presented.     

THE TREATMENT OF EDUCATION IN NATIONAL ACCOUNTING1

It is argued that the conventions of an accounting system, such as the S.N.A., are a matter of convenience. The treatment of education as a current expenditure, instead of as a form of capital formation, derives from the Keynesian system, and is not appropriate for dynamic problems of developing countries, where weaknesses in education are often the main “bottleneck” in the process of development. In such countries, expenditure on education clearly yields its benefits mainly in the longer run. To treat this as a consumption item biases policy in the direction of using financial resources for fixed capital rather than human investment, and may cause aid agencies to penalize countries which expand their educational systems. A similar problem arises on other expenditures such as health, but the case for treating them as investment is not so strong. To treat educational expenditure as part of capital formation logically requires two major changes. First education needs to be removed from private and public consumption, and for this purpose a fairly broad definition of what is education should be used. Secondly, the stock of educational capital should be valued. The valuation problems are, however, severe. Variations in cost components make historic cost of little value as a yardstick, and calculations of future returns are fraught with difficulties. Using replacement costs, which seems the best method, involves the construction of education profiles in physical terms which can then be valued by present or by standardised costs. The depreciation of human capital through mortality and retirement can be allowed for by applying national average rates to these physical profiles. Switching educational expenditure from current to capital accounts involves no serious practical problem. However, although there should logically be an allowance for depreciation on human capital, this is not recommended; single monetary measures of educational stock are not very meaningful, and this would involve changing the definition of “net” aggregates. Development of statistics of educational stocks and flows in physical terms—the beginnings of “demographic accounting” fully integrated with the rest of national accounting—is strongly advocated.     

当前中国GDP核算制度的总体解析

中国GDP核算及其数据结果一直存在争议,从制度上予以系统研究极为必要。本文基于国家统计局最新发布的GDP核算制度文件,分别就年度核算与季度核算方法实务进行深入解析。研究发现,当前中国GDP核算最大限度地利用经过整合了的来自各个方面的基础资料,采用经济普查年份和非经济普查年份分别核算的模式,体现了近年来GDP核算的创新。年度核算与季度核算、国家核算与地区核算这两对关系,在整个核算过程中,其方法是相对独立的,其数据结果则是相互制约、缠绕在一起的。     

THE NATIONAL ACCOUNTING SYSTEM AND THE PREPARATION OF THE FIFTH FRENCH PLAN

This paper describes the process of development of the Fifth French Plan, and the role of the national income accounts in this process. Part I discusses methodological considerations relating to medium-term projections. Part II outlines the methods actually used in projecting growth outlines in the Fifth Plan, and discusses the considerations that proved critical. Part III discusses the applications of the projections to the planning apparatus.