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我国企业财务会计信息服务对象的变迁反映出会计准则中多重计量属性所引致的会计规范和税收法规在相关交易规定上存在的差异。而依据税收透明度及企业所得税法提供的相关资料两方面的要求,计税依据与会计信息指标非常必要保持一致。本文认为,关联交易会计计量与计税基础在关联关系判定标准、关联交易认定内容等方面存在差异,应该将关联关系扩大到个人,并将关联企业认定的控制标准设定为20%。
The changes of the object of financial accounting information service in our country reflect the discrepancies between the accounting norms and the tax regulations caused by the multi-measurement attributes in the accounting standards. According to both the requirements of tax transparency and the relevant information provided by the Enterprise Income Tax Law, it is very necessary to keep the same tax base and the accounting information index. This paper argues that there are differences in the criteria for determining the related party relationship and the content of related party transactions between the basis of accounting measurement and tax base of related party transactions. The related party relationship should be extended to individuals and the control standard affirmed by related parties should be set at 20%.