谨慎原则对税收的启示  

Enlightenment From the Conservatism Principle to Taxation

作　　者：杨斌[1] 

机构地区：[1]长春税务学院税务系,长春130021

出　　处：《当代经济研究》2000年第6期56-58,共3页Contemporary Economic Research

摘　　要：虽然谨慎原则是会计核算必须遵循的基本原则之一 ,然而它也给税收以诸多启示 :其一 ,税收负担合理水平的确定不能脱离国情 ,我国税收负担水平较发达国家和发展中国家平均水平低是客观事实 ,但中国国情有其特殊性 ,如我国是一个农业大国 ,在我国的 GDP中存在着相当大的无税产值等 ,所以 ,在确定我国宏观税收负担水平时应从国情出发 ;其二 ,应税收入的确认不宜按权责发生制 ,因为按权责发生制会导致用资本金垫支税款情况发生 ,对企业生产经营产生不良影响 ;其三 ,税收不能“寅吃卯粮”。Though the conservatism principle is one the basic principles that must be followed in accounting, it brings a lot of enlightenment to taxation. First, the determination of a reasonable level of tax burden cannot be made without considering the situation of our country. It is a fact that China's level of tax burden is lower than the average level of the developed countries and developing countries. However, China's situation is special; China is an agricultural country and our GDP includes considerable anount of untaxed value of product, etc. Therefore, the particular situation of China must be taken into account when determining the macro level of tax burden. Second, the determination of the taxable income should not be made on the accrual accounting basis for it might cause payment of tax by diverting the capital fund and thus adversely influence the operation of the enterprise. Third, Taxation should not be based on anticipating one's income, which will bring about serious consequences to the development of the national economy and the work of taxation.bution and avoidability of singular points in gimbal space will be the main focus in the future. Subject Term Control moment gyro Kinematic singularity Review

关 键 词：谨慎原则 税收负担 税收计划 中国 

分 类 号：F810.42[经济管理—财政学] F812.42