小企业会计制度与税务制度差异研究

由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。小企业会计制度在会计核算原则、会计假设、会计方法、会计政策及会计实务等方面都与现行的税务制度存在着较大的差异,而这些差异会导致国家税源的流失,造成纳税调整增多,并容易引起征纳双方的纠纷,甚至不能正确地确认纳税人权益,也给企业避税创造了机会。本文建议,应加快我国税收制度的改革,减少小企业会计制度与税务制度的差异,确保小企业会计核算的准确性,并能依法纳税。

A study of the Variance between the Small Business Accounting system and the Tax System

The object and aim of the business accounting system and the tax system give rise to the variance between accounting practice and tax practice.The small accounting system and tax system differ in principle,supposition,method,policy and practice etc.,thus result in tax loss,too much tax adjustment,disputes between tax collector and taxpayer, violation of taxpayer rights and opportunities for businesses to avoid taxes.Therefore,we must accelerate to reduce the variance between the small business accounting system and the tax system and to ensure the accuracy of financial accounting and the proper paying taxes on the part of business.