会计制度与税收法规的协作  

Coordination of Financial Accounting Standards with Tax Acts in China

作　　者：戴德明[1] 周华[1] 

机构地区：[1]中国人民大学商学院会计系,100872

出　　处：《经济研究》2002年第3期44-52,共9页Economic Research Journal

基　　金：教育部"十五"社科规划基金项目 (项目批准号 :0 1JA790 0 41)阶段成果

摘　　要：本文在评介会计制度与税收法规的协作历程的基础上 ,讨论两者在税收征收管理的信息需求方面加强协作的必要性 ,并运用模拟法以“租赁或借款安排”为例实验分析了在税收监管中实现有效合作的可能措施。文章认为 ,应当大力提高国内税务筹划的研究水平 ,以推动税制和税法的进一步完善 ;在制度层面上 ,应当实现会计信息对税务征管实务的支持作用 ,从而加强反避税的工作力度。Based on a brief review of the coordination of financial accounting standards with tax acts in China,this article first discussed the necessity of sharing corporate financial information which is related to tax administration,then empirically analyzed tentative coordinating methods by taking Lease/Loan Arrangements (LLA) as an example.This paper concludes that it is high time for researchers to focus their mind on corporate tax planning to perfect China's accounting standards in order to make it a supporting factor in taxing practice and thus strengthen the work of anti-tax avoidance in China.

关 键 词：会计制度 税务会计 税务筹划 税务审计制度 税收法规 税收征管 会计信息 中国 

分 类 号：F233[经济管理—会计学]