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                        税法与会计法的联系与区别研究

                        时间:2018-11-28 来源:未知 作者:乐枫 本文字数:3905字

                        会计法论文热门推荐范文10篇之第五篇:税法与会计法的联系与区别研究

                          摘要:会计法和税法是我国民商经济法体系内的两大分支, 以宪法精神和规定为基础, 主要调整国家与社会经济体成员在社会分配上的权利义务关系, 其规定有利于社会经济的有序发展, 在规范企业经济行为, 保障投资者权益方面有着重要作用。基于共同的立法基础, 两者本该保持趋同, 而现实中却呈分离的态势。本文从两者的联系与区别入手, 探寻其协调路径, 为二者的一致性发展提供参考。

                          关键词:税法; 会计法; 趋同;

                          一、税法与会计法的联系

                          HUIJIFAHESHUIFAWEISHIYINGWOGUOJINGJIHUANJINGDEBIANHUA, BUDUANXIUZHENGDIAOZHENG。ZUOWEILIANGGEDULIDEZHUTI, MIANDUIDEJINGJIHUANJINGSHIYIZHIDE, HUIJICHANQUANGUANXIHESHUISHOUFENPEIGUANXITONGGUOZUOYONGYUWEIGUANDEJINGJIYEWU, YOUXIAODIDIAOZHENGLEGEXIANGJINGJIGUANXI。HUIJIFAGUIQUANMIAN、KEGUANDIJILUGEXIANGJINGJIYEWU, MANZULIYIXIANGGUANZHEDEXINXIXUQIU;SHUIFAYIHUIJIFAGUIWEIJICHU, TONGGUODIAOZHENGBUFENJINGJIYEWUDEZHANGWUCHULI, MANZUSHUISHOUZHENGGUANYAOQIU。CONG"YINGYESHOURU"DAO"YINGSHUISHOURU", CONG"LIRUNZONGE"DAO"YINGNASHUISUODEE", SHUIFAZAIJIEJIANHUIJIFADEJICHUSHANGJINXINGYANSHEN, QIANGHUALEHUIJIFANGFADEYUNYONG, SHIDESHUIFAZHONGDEHESUANFANGFAYUELAIYUECHENGSHU。BEIRENDINGDEHUIJIFANGFAYEXUNSUDEDAOGUANGFANSHIYONG, JIANGDILEHUIJISHIWUDECAOZUOCHENGBEN。

                        会计法

                          二、税法与会计法的差异体现

                        星云棋牌官网下载   (YI) HESUANYUANZEHEFANGFAZHIJIANDECHAYI

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                        星云棋牌官网下载   (SAN) CHENGBENXIAOYIYUANZEDECHAYI

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                          三、税会差异带来的影响

                          SHUIHUICHAYIJIAZHONGLEQIYEHESHUIWUJIGUANDEGUANLICHENGBEN, ZHIYUELEZIYUANPEIZHIDEXIAOLV。CONGQIYEJIAODULAIKAN, ZHAOZHANGNASHUIHEYANGEZHIXINGHUIJIZHUNZEDOUSHIFALVFUYUMEIGEFARENZHUTIDEYINGJINYIWU, SUIZHEWOGUOSHICHANGJINGJIDEFAZHAN, SHUIFAHEHUIJIFAGUIDOUJINXINGLEDUOCIXIUGAI, LIANGZHEDECHAYIYUELAIYUEDA, ZAIJIASHANGGUOJIHUIJIZHUNZEDEYINRU, QIYEDEHESUANCHENGBENHENASHUIDIAOZHENGCHENGBENRIJIANZENGDA, TEBIESHIBUFENXIANGDUIFUZADEYEWU, FAGUIHUISENANDONG, CAIWURENYUANCAOZUOFANSUO, NASHUIDIAOZHENGKUNNAN。YIDANDUICAISHUIFAGUILIJIEBUTOU, HENRONGYICHUXIANHUIJIXINXISHIZHEN、NASHUISHENBAOSHUJUYUYEWUSHIJIBUFUDEQINGKUANG, JIAZHONGLEQIYEDESHUISHOUFUDAN。

                        星云棋牌官网下载   CONGSHUISHOUGUANLIBUMENKAN, SHUIHUICHAYIJIADALEZHENGSHUICHENGBEN, JIANGDILEZHENGGUANXIAOLV。SHUISHOUDEJISHUIJICHUYIBANDOUSHIZAIHUIJIHESUANDEJICHUSHANGJINXINGDIAOZHENG, CAISHUICHAYIDAIJISHUIWUJIGUANDESHOUYAORENWUJIUSHIJIANBIEGAIQIYEHUIJIXINXIDEQUANMIANXINGHEZHENSHIXING。QICI, SHIZAICIJICHUSHANGGENJUSHUIFAYAOQIUJINXINGNASHUIDIAOZHENG, JISUANQIYEZUIZHONGDESHUISHOUCHENGBEN。ZHEIBUJINDUISHUIWURENYUANDEZHUANYEHUACHENGDUTICHULEGENGGAOYAOQIU, TONGSHIDUISHUISHOUGUANLIBANFA、JIHEZHIDUHEZHENGSHUIDEFANGSHIFANGFAYETICHULEXINDEYAOQIU。

                          四、税会差异的根源--立法目的不同

                        星云棋牌官网下载   HUIJIFADEMUDEZAIYUBAOZHANGQIYEDEHUIJIXINXIZHILIANG, TONGGUOGUIFANHESUANFANGFA, SHIBUTONGDEQIYEKEYIYONGTONGYIDESHANGYEYUYANJINXINGBIJIAO, QUANMIANKEGUANDIFANYINGQIJINGYINGCHENGJIHECAIWUZHUANGKUANG, WEIQUANYITOUZIZHE、ZHAIQUANSUOYOURENHEGUANLICENGDENGLIYIXIANGGUANZHETIGONGYOUYONGXINXI。GUOJIHUIJIZHUNZEDEYINRU, SHIWOGUOJIAKUAISHIXIANJINGJIGUOJIYITIHUAQUSHIDEZHIGUANBIAOXIAN, DUIWOGUOHUIJIHESUANGUANLIDEZHUANBIANCHANSHENGLEZHONGYAOYINGXIANG。ERSHUIFADEMUDEZAIYUPINGHENGGUOJIAHENASHUIZHUTIJIANDEQUANLIYIWU, TONGGUOSHUISHOUSHIXIANGUONEIZIYUANDEYOUXIAOPEIZHI, JIBAOZHENGGUOJIADECAIZHENGSHOURU, YOUSHIXIANNASHUIRENDEHEFAQUANYI, YOUXUTUIDONGJINGJIDELIANGXINGFAZHAN。

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                          五、解决税会差异的路径

                        星云棋牌官网下载   (YI) CHONGFENLIYONGJINSHUISANQIJIANSHECHENGGUO

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                          参考文献
                          [1]周华。法律制度与会计规则[M].北京:中国人民大学出版社, 2016.
                          [2]中国注册会计师协会。税法[M].北京:经济科学出版社, 2016.
                        星云棋牌官网下载   [3]林枫。会计制度与税法的差异研究[D].厦门大学, 2006.

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