会计处理与税务处理差异的成因分析及对策  

Cause analysis and countermeasures on the differences between accounting treatment and tax treatment

作　　者：宋佳璐[1] 

机构地区：[1]长春大学管理学院,吉林长春130022

出　　处：《长春大学学报》2009年第11期27-29,共3页Journal of Changchun University

摘　　要：市场经济环境中会计与税法有着不同的目标,两者间存在着很多差异,这些差异复杂难辨,调整程序繁琐,其直接结果是导致会计核算成本和税收征管成本同步攀升,同时带来了纳税人借机偷税漏税的负面效应。本文深入剖析了会计处理与税务处理之间产生差异的深层原因,并提出了建立自上而下的协调机制是当前促进二者适度和谐的主要措施。Accounting and tax laws have different objectives in market economy environment, many differences between them are complicated and difficult to clarify, and the adjustment procedures are cumbersome, which directly leads to synchronous soaring of accounting cost and tax collection and administration cost, at the same time, it brings the negative effects of tax evasion for taxpayers. This paper analyzes the deep reasons of the differences between accounting treatment and tax treatment and gives the idea that the establishment of top-down coordination mechanism is the main measure of promoting appropriate harmony.

关 键 词：会计处理 税务处理 差异 协调 

分 类 号：F231[经济管理—会计学] F812.42[经济管理—国民经济]