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由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。小企业会计制度在会计核算原则、会计假设、会计方法、会计政策及会计实务等方面都与现行的税务制度存在着较大的差异,而这些差异会导致国家税源的流失,造成纳税调整增多,并容易引起征纳双方的纠纷,甚至不能正确地确认纳税人权益,也给企业避税创造了机会。本文建议,应加快我国税收制度的改革,减少小企业会计制度与税务制度的差异,确保小企业会计核算的准确性,并能依法纳税。
There are always some differences between accounting and tax accounting because of the different objects and purposes regulated by the accounting system and the taxation system. Small business accounting system in the accounting principles, accounting assumptions, accounting methods, accounting policies and accounting practices and other aspects of the existing tax system there is a big difference, and these differences will lead to the loss of national tax sources, resulting in increased tax adjustments, And easily lead to the collection of disputes between the two sides, or even not correctly confirm the rights and interests of taxpayers, but also to create tax avoidance opportunities for enterprises. This paper suggests that we should speed up the reform of taxation system in our country, reduce the difference between accounting system and taxation system in small enterprises, ensure the accuracy of accounting in small enterprises, and pay tax according to law.