经济实质与法律形式的选择、判断及经济后果——基于会计反映和税收征纳的比较分析

经济实质与法律形式,历来是会计和税收中核心的职业判断问题,由于税收与会计密切相关,有必要将二者放在一起加以比较并深入讨论,以期引发会计实务人员、税收征收管理人员以及纳税人等企业利益相关者深入的思考。基于这一目的,文章首先从会计反映的角度论述了交易的会计实质与法律形式的关系以及会计利益相关者的操纵方式,然后从税收征纳双方的角度详细论证交易的税收实质判断与其外在法律形式之间的关系及具体表现方式。

Economic Essence, Form of Law Selection and Economic Consequences: Comparative Study Based on Accounting Reflection and TaxLexy

Choices between economic essence and form of law is always the core of professional judgment in accounting and taxation,because of the connection between accounting and taxing,this thesis discusses them together and expect to inspire active thinking among the accountant personnel,the taxman,and the related others.Beginning with the angle of accounting,this paper exemplified the relations of accounting essence and form of law in the dealings,and the tactic that the accounting relatives may adopt.Then from th...