税会差异的制度因素分析.pdf

摘要 20世纪90年代的会计准则改革与税制改革使我国会计准则与税法出现了分离的趋势,且该趋势有逐步扩大的倾向,给经济发展带来不利影响,因此如何处理二者的差异就成为我国经济制度改革过程中的突出问题。2008年新企业所得税法的实施标志着我国的税制完善工作进入了一个新阶段,如何处理会计准则与税法之间的关系,既是会计准则和税收制度设计的理论问题,又是征纳双方确定征纳税额和反映会计信息的实践问题。基于这样一个新的制度背景,本文着重从理论、实务和实证三方面讨论引起税会差异的深层次原因。其中,在实证部分采用描述性统计和多元回归分析的方法,得出影响税会差异的主要制度因素。接下来说明对二者差异进行协调的必要性,最后结合实证部分的结论,从原则层面和具体操作层面上探求协调的可行思路。会计准则与税收的差异处理不仅是税务部门与企业的重要工作,而且对整个社会的经济发展也有着重要的影响。明确差异形成的原因和协调的方向,会计准则和税收法规制定者在制定政策、加强二者间协调时将更具有针对性,进而有利于降低企业的涉税风险、减少社会成本、提高会计信息的相关性。因此,本文的研究不仅具有理论意义,更有重要的现实意义。本文创新之处在于运用最新数据,采用实证研究方法分析得出影响应纳税所得额和会计税前利润差异的主要制度因素,为理论分析提供支持。不足之处在于受笔者理论水平限制,政策建议不够成熟;另外实证数据采用的是2008年半年报数据,不能反映完整会计年度的税会差异情况。希望能借此文提醒自己理论水平的不足,作为以后相关方面理论学****和研究的动力。关键词:税会差异,制度因素,协调 Abstract Since therefotin ounting and tax inthe trend of separation ounting rules and taxation laws in our country arose and became more and more obvious,which are not propitious forfurther development of our country’S how todeal with the difference ounting rules and taxation law e animportant problem in our economic system implement ofnew e taxation law in2008 symbolized anew stage inthe restructuring process of taxsystems in our country,and dealing with thedifference concerns thedesigns ounting and taxsystems,the amount oftax levied and paid,and the quality ounting thebasis ofthisnewsystem background,the author discussed thedeep reasons difference from following threeaspects:the theoretical,me pacticeand theempirical study. And then revealed the necessity of coordination between accounting rulesand taxation ,the author put forward several proposals from principle and practice theempiricalstudy section,the author use descriptive statisticand multiple regression methods to inquire the main reasons which influence the difference between accounting-tax difference. Dealing with ounting-tax difference isanimportant work forenterprises, taxation department and economic the main causes influencing ount