| 我国会计制度与税收法规的协作研究——基于税会关系模式与二者差异的分析 |
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| 引用本文： | 戴德明,张妍,何玉润.我国会计制度与税收法规的协作研究——基于税会关系模式与二者差异的分析[J].会计研究,2005(1):50-54. |
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| 作者姓名： | 戴德明 张妍 何玉润 |
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| 作者单位： | 中国人民大学商学院会计系,100872 |
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| 基金项目： | 本文得到国家社会科学基金项目(项目批准号:02BJY024)和教育部"十五"社科规划项目(项目批准号:01JA790041)的支持. |
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| 摘 要： | 本文对我国会计制度与税收法规的协作进行了研究 ,通过对会计制度与税收法规的基本关系、税会关系模式、会计制度与税收法规的目标差异以及业务处理差异等方面的分析 ,提出了我国会计制度与税收法规协作的可行思路
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| 关 键 词： | 会计制度 税收法规 协作 差异 |
Research on the coordination between accounting regulation and tax laws in China |
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| Abstract: | The research on the coordination between accounting regulation and tax laws in China has been carried out. Based on the analyses of the relationship between accounting regulation and tax laws, the selection of relationship models, the difference of aims of accounting regulation and tax laws, and the difference of operation treatments, the practical approach of the coordination between accounting regulation and tax laws in China has been proposed. |
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