企业所得税“按照合同约定”确认收入规则的反思  

Reflection on the Contractual Agreement-Based Rule for Recognizing the Income of the Enterprise Income Tax Law

作　　者：禹奎[1] YU Kui

机构地区：[1]中国人民大学财政金融学院

出　　处：《税务研究》2023年第9期135-140,共6页

摘　　要：《企业所得税法实施条例》规定,利息收入、租金收入、特许权使用费收入,以及分期收款方式销售货物,按照合同约定的日期确认收入实现。本文从该规则导致税会差异的成因和表现入手,分析认为该规则在运行中存在执行标准不统一、税法遵从成本较高的问题。通过对该规则设计初衷进行分析,本文认为其合理性不足,放弃该规则不会对税收制度、税收征管和税法遵从带来负面影响,因此建议适时废止该规则。废止该规则后,对于租金、利息、分期收款方式销售货物这三类收入,纳税人可按照会计准则的要求确认收入;对于特许权使用费收入,纳税人可根据现有的有关税收规定确认收入。The Regulations on the Implementation of the Enterprise Income Tax Law stipulate that the income from interest,rental and royalty fee,as well as the sale of goods by way of installment collection,shall be recognized as revenue realization in accordance with the date agreed in the contract.Starting from the causes and performance of book-tax differences caused by this rule,this paper analyzes that there are problems of inconsistent implementation standards and high tax compliance costs in the operation of this rule.By analyzing the original design intention of the rule,the paper concludes that its rationality is insufficient,and abandoning the rule will not bring negative impact on the tax system,tax administration and tax compliance.The paper proposes to abolish the rule at an appropriate time.After the abolition of the rule,the taxpayers can recognize income in accordance with the requirements of accounting standards for the three types of income,including rental,interest,and sale of goods by installment.As for royalty fee,the taxpayers can recognize income in accordance with the existing relevant tax regulations.

关 键 词：企业所得税 收入确认 合同约定 分期收款 税会差异 

分 类 号：F812.42[经济管理—财政学] F275.4