税务会计模式的国际比较

税款的会计处理不是税务会计。根据不同的标准,世界各国的会计模式可以有不同的分类。而根据税法对会计的导向作用不同,税务会计的模式可分为统一模式和独立模式。我国税制改革与会计改革的不断推进,使两者的目标和原则出现差异,建立适合我国国情的税务会计理论体系,已经成为现代税收制度(特别是企业所得税)应对差异、不断发展与完善的必然选择。

An International Comparison and Enlightenment of Tax-related Accounting Models

This article argues that the accounting treatment of tax payment is not tax-related accounting.According to different standards,there are different accounting models in the world.In light of the guidance of tax law to accounting,tax- related accounting models may be distinguished as the unity model and independent model.The reform of tax and accounting systems has resulted in book-tax differences both in objectives and principles.Therefore,establishing suitable theories of tax- related accounting has become a necessity in order to meet the needs of perfect current tax systems,especially enterprise income tax system.