建立我国独立税务会计的思考  

On the Establishment of Independent Tax Accounting

作　　者：王华明[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《财经理论与实践》2009年第6期79-83,共5页The Theory and Practice of Finance and Economics

摘　　要：目前,我国实行的财务会计与税务会计的混合模式,影响了财务会计信息和税务会计信息的质量,进而影响了会计目标的实现,因此,我国应尽快确立以所得税和增值税为主体的复合制独立税务会计模式,构建我国税务会计概念框架,建立我国税务会计账簿体系。Currently, a mixed pattern of coordinate development between tax accounting and financial accounting is adopted in China, which reduces the quality of financial accounting information and tax accounting information, and hinders the fulfillment of accounting objectives as well. Therefore, the establishment of an independent tax accounting model mainly made up of Value Added Tax Accounting and Income Tax Accounting becomes necessary. The tax accounting conceptual framework and separated tax accounting bookkeeping system should be constructed.

关 键 词：税务会计 独立税务会计模式 概念框架 账簿体系 

分 类 号：F810.422[经济管理—财政学]