分离型税务模式选择及构成要素分析  

Selection of Elements Separated Tax Model and Analysis of Coustitutive

作　　者：肖慧美 Xiao Huimei(School Institute of Finance&Accounting,Minnan University of Science and Technology,Shishi,Fujian 362700,China)

机构地区：[1]闽南理工学院财务与会计学院,福建石狮362700

出　　处：《黑龙江工业学院学报（综合版）》2020年第7期99-105,共7页Journal of Heilongjiang University of Technology(Comprehensive Edition)

基　　金：闽南理工学院校级科研项目“环境保护税助推石狮绿色经济发展”(课题编号:18KJX051)。

摘　　要：企业会计与税务会计适度分离是会计未来发展的主要趋势,从社会环境分析成本效益,能够获取我国税务会计当前模式在现实选择方面存在的问题。通过对企业会计与税务会计独立性原则的比较分析,深入分析国外税务模式,结合我国实际国情,提出符合我国税务会计的基本途径。通过比较国际所得税相关法规的不同,对现行所得税与国际惯例允许差异存在的问题进行分析,选择最合适的分离型税务模式,为我国税务会计创新途径的研究提供帮助。The moderate separation of enterprise accounting and tax accounting is the main trend of accounting development in the future.By analyzing the cost and benefit from the social environment,we can understand the problems existing in the current mode of tax accounting in China.Through the comparative analysis of the principles of enterprise accounting and tax accounting independence,in-depth analysis of foreign tax models,combined with the actual situation of our country,the paper found a basic approach in line with our country's tax accounting.By comparing the differences of international income tax laws and regulations,this paper analyzes the difference between current income tax and international practice,and selects the most suitable separate tax model to provide help for the study of innovative ways of tax accounting in China.

关 键 词：分离型税务 模式选择 构成要素 会计独立性 

分 类 号：F234[经济管理—会计学]