具体会计准则——投资的有关涉税处理的探讨

由于投资准则规定的会计核算与税法所要求的税务处理不尽一致,客观上导致了企业在申报纳税时必须按照税收政策进行分析调整,这就要求会计从业人员必须准确理解投资准则及其与现行税法的差异,在会计核算时尽可能为其申报纳税提供方便的资料,以减轻企业的负担。本文就投资准则与现行税法之间的差异加以分析、探讨,介绍一些特殊的涉税处理,以有利于企业界的实际操作。

On the Specific Guidelines of Accountants and Investment-related Tax Policies

Because the business accounting prescribed by the investment guidelines is not in full conformity with the taxing methods required by the tax laws, the enterprises must make some analyses and adjustments according to the lax policies when they declare tax, thus the accountants are required to understand the differences between the investment guidelines and the present tax policies precisely and supply themselves with convenient information as much as possible when they do accounting, so as to lighten the burdens of the enterprises. This essay has analyzed and discussed the differences between the investment guidelines and the present tax policies, and introduced some special tax-related methods in favour of the practical operation by the enterprises.