财务受托责任派与决策有用派

Financial Accounting target is divided into two schools: accountability and decision usefulness faction faction. Fiduciary responsibility to send that accounting goal is to provide the resources entrusted with the management of resources by reporting the case, it is a historical objective information, emphasizing the authenticity and reliability of the information, the identification of the owner and the separation of ownership operators are very clear, without blurring the absence of the phenomenon, the corresponding financial statements should reflect the business results of its evaluation as the focus. Decision usefulness faction believes that the accounting information users goal is to provide useful information for their decision-making and therefore more emphasis on information relevance, usefulness, it is recognized by the separation of ownership through the capital market, the agent and the trustee party is not directly communicate with the corresponding financial statements focus is on the company's future cash flow amount, timing distribution and uncertainty. 
 

Tax Accounting goal is to provide information about the user that the tax authorities at all levels, business owners, investors, creditors provide information to enable them to levy taxes, supervision and inspection, business decisions, investment decisions, financing decisions and other related accounting activities. Tax Accounting basic goals and objectives can be divided into high-level goals. Basic objective is to comply with or without violating tax laws, namely, the achievement of tax compliance (correct tax, tax, tax, etc.), thereby reducing compliance costs, to achieve tax-related zero risk. Senior goal is to provide users of accounting information to the tax for the tax contribute to its decision-making, to achieve the greatest benefits of tax-related accounting information.

 

Financial accounting and tax accounting differences

 

(One) accounting of different objects

 

Corporate financial accounting and oversight objects are measured using the currency of the whole enterprise to economic matters, including capital investment, circulation, turnover, exit and other processes; tax accounting and oversight of objects just with tax-related economic issues, ie total Tax-related funding activities.

 

(Two) different accounting basis

 

Financial accounting is based on the corporate accounting system and accounting standards and the tax basis of accounting is a national tax law.

 

(Three) different accounting principles

 

Follow accrual financial accounting and the matching principle, to make statements present fairly the financial period an accounting position and operating results, allowing enterprises under certain circumstances, income and expenses on a reasonable estimate; while the tax is mainly Follow the cash basis of accounting principles, in order to protect the tax revenue, ease of storage, generally does not allow companies estimated revenues and expenses. In addition, tax accounting adhere historical cost, without regard to changes in the time value of money, pay more attention to the issues can be expected, while the financial accounting can vary in a specific time, financial accounting currency instability may consider factors such as changes in prices case, the enterprise through the choice of accounting valuation methods seek to reflect a more reasonable price changes affect the measurement mode.#p#分页标题#e#

 

(Four) different procedures for calculating profit or loss

 

Tax regulations was amended to include the general concept of social welfare benefits, public policy and interests in terms of the emphasis on taxable income and accounting income differences. Income countries are clearly defined statutory income tax items, tax code allows deductions and amounts recognized principles and methods. Both companies shall be determined according to the tax amount, the difference is the amount of taxable income. Tax Accounting as a legal basis, but in the actual calculation, is in the "accounting income" based on adjusted taxable income. When the financial accounting and tax accounting accounting results are inconsistent, financial accounting accounting tax accounting should be subject to accounting, to conform to the requirements of tax law.

 

The financial accounting and tax accounting separation inevitability

 

Because financial accounting and tax accounting differences exist target, causing both contain accounting information and information users are different, obviously, because different users of accounting information, driven by self-interest requires financial accounting and tax accounting to make different goals orientation. Moreover, with the development of commodity economy, tax laws, tax system more robust and more complex, to meet the needs of taxpayers, financial accounting and tax accounting separation inevitable.

 

(One) reform requires financial accounting and tax accounting separation

 

Financial and accounting information quality only two discrete basis can be protected. Because in the traditional system, the accounting system certain provisions of stiff One major reason is to follow the requirements of the tax law, as enterprises in accounting should also follow the tax laws, making the corporate costs and other issues often called "reasonable non-legal" accounting issues, sometimes difficult to true and fair view of the taxpayer's financial condition and operating results. In addition, under the conditions of the modern market economy, with the gradual establishment of a modern enterprise system, the way to increase business sales, business sales accounting should be greater flexibility in the financial, tax accounting unity of the accounting system, confirmation of the sales tax law of the time, and other content to achieve sales accounting treatment has strict requirements, making business accounting lack of flexibility, it is difficult to adapt to the objective needs of the market economy. Therefore, only two are separated in order both to ensure tax fairness and rigidity while ensuring financial accounting to better reflect the accounting, financial management functions papers free download.

 

(Two) accounting information quality requirements of financial accounting and tax accounting separation#p#分页标题#e#

 

Tax is based on the level of macro-economic policy and economic development to develop. The financial accounting is reflected in investors realize the asset and increase the value of need because it is based on the accounting standards and accounting systems for accounting, primarily micro enterprises to meet the needs of investors. Given emergence of multiple investors, the status of various economic elements coexist, to make accounting true, objectively and fairly reflect the financial position and operating results, we must separate financial accounting and tax accounting.

 

(Three) governments and investors to obtain income differences in the behavior of financial accounting and tax accounting requirements phase separation

 

With the further deepening of reform and opening up, investors increasingly diverse manifestations, the proportion of non-governmental funders increasingly improved, when government taxes and investor (non-governmental funder) investment income on the opposition increasingly apparent.

 

(Four) of state-owned enterprise reform requires financial accounting and tax accounting separation

 

Establishing a modern enterprise system, will enable enterprises to operate and there is a big corporate accounting flexibility. This necessarily requires tax law be strictly bound to make all kinds of taxes to be calculated and paid correctly and timely completion. In this regard, financial standards and tax law only recognizes the differences, take tax accounting and financial accounting separation of the road.

 

(Five) of the tax system needs a sound financial accounting and tax accounting requirements phase separation

 

Tax reform so that China's tax system continues to improve, and gradually establish a multi-tax, multi-link, multi-level system of tax regulation. In financial accounting and tax accounting unity system, stabilize the tax base, standardized payment behavior, optimizing the level of tax revenue requirements and the complexity of the tax work, it is impossible in the corporate accounting standards and systems in eleven reflected. Thus, as a taxpayer, regardless of their economic nature, organizational forms and economic context, we need to establish a unified tax accounting to adapt the law, reasonable and accurate tax needs.

 

(Six) reform and opening up with international standards need to request financial accounting and tax accounting separation

 

China's reform and opening up, foreign-invested enterprises and foreign enterprises more and more, their investment is also growing, and our investment in foreign operations, more and more, in order to comply with international tax practice, improve the investment environment, preventing international tax avoidance, safeguarding the economic interests and business interests, to further expand our country in international economic exchanges, the establishment of an independent tax accounting is also very necessary.#p#分页标题#e#

 

Financial accounting and tax accounting separation practical significance

 

Financial accounting and tax accounting has very important significance.  

 

(One) is conducive to business decision-making and supervision of the tax authorities

 

Financial accounting and tax accounting separation for enterprise managers and investors with information about the tax aspects of the economy, to promote enterprise management decision-making and economic efficiency. Meanwhile, the state's tax collection agency can provide timely and accurate corporate tax situation, so that the tax department fully and accurately reflect the situation and monitor corporate tax law.

 

(Two) reasonably conducive to business tax planning and the State Tax System

 

Financial accounting and tax accounting separation, making independent tax accounting, accounting personnel can promote the full use of their vast experience and mastery of tax regulations, combined with their own production and management features, the premise is not illegal behavior on corporate tax effective planning, as far as possible to the actual tax burden is minimized, thereby enhancing the competitiveness of enterprises. The Government will have in promoting socio-economic and cultural development based on getting as much tax revenue, the tax authorities in the tax practice for discovered vulnerabilities and problems, to take timely remedial measures to continuously improve national tax system.

 

(Three) will help to ensure the scientific nature of tax laws and seriousness

 

As certain provisions of the tax laws and accounting standards inconsistencies, it is difficult to achieve financial accounting and tax-related processing results in strict compliance with tax laws, thus affecting tax collection. After the two separated, tax accounting can specifically examine how to ensure taxpayers activities carried out in accordance with the tax laws and how to handle the relationship between taxpayers and tax authorities, thus conditional safeguard the seriousness of tax law.

 

(Four) is conducive to accounting standards closer to international practices and the standardization of financial accounting

 

Shall comply with generally accepted financial accounting standards require that, in order to truly reflect the taxpayer's financial condition and operating results, which requires not affected by the economic situation and changes in tax law restrictions, you can not change with changes in tax law, but they can not according to tax requirements to calculate and pay taxes. Methods to resolve this contradiction, only so that the two-phase separation, so our finance staff may not have the constraints of tax law, narrowing the differences with the International Accounting Standards, in accordance with the facts and the true and fair requirement to provide accounting information.#p#分页标题#e#

 

(Five) could enrich accounting theory and methods to improve the accounting discipline system

 

 Financial accounting and tax accounting separation, you can make tax accounting activities gradually formed on tax accounting theory and accounting methods, but can also come out of the financial accounting "financial decisions finance, accounting financial decisions," the old model, which gradually form a relatively independent and a sound and stable financial accounting and tax accounting discipline system.

 

in summary, the financial accounting and tax accounting separation has the objective necessity and practical possibilities. China is a comprehensive fully implement the new accounting system and the new tax system, then more should face financial accounting and tax accounting differences. We can learn from foreign experience in technical methods and theories, the country's tax accounting soon separated from financial accounting, in line with China's national conditions to build a tax accounting model, so that the two respective services on their own goals, to better perform their role for economic development.