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The Difference and Coordination between Accounting System and Tax System in China

Author: SongWenJing
Tutor: ZhongXiYu
School: Xiangtan University
Course: Accounting
Keywords: Accounting system The tax system Difference Coordination
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 586
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Abstract


The relationship of the accounting system and the tax system is a complex problem , both experienced differ from unified to the dynamic development process . The relationship of the planned economy period accounting and tax was temporarily unified the 1990s accounting system reform and tax reform so that the two there is a difference , after accounting system and tax system every time you change will make the degree of difference between the two new changed. Has the effect of differences between accounting and tax increase economic development has brought the cost of accounting induce tax avoidance action due to other adverse effects , and therefore how to reconcile the difference between the two outstanding problems in China's economic reform process . 2007 implementation of the new \Combination of accounting and tax theory , from the history of the relationship between accounting system and tax system traceable , first analyzes the underlying causes of the accounting system and the tax system differences , that is, on the one hand are the main differences in behavior of governments and investors necessarily reflect On the other hand , the objective requirements of the real socio-economic environment . Then by introducing foreign Conference of the popular three tax model is characterized by the operating environment and developments , derived its Enlightenment to China , proposed the mixed establishment will be fully coordinated tax will tax model envisaged . In addition, the article analyzes the characteristics of the new round of accounting reform and tax reform , significance and will tax differences , summed up the status quo of China 's accounting system and tax system differences in the new economic environment , from the macro, micro and realistic choice the the coordination differences necessity and feasibility . Finally, the article is given the theoretical and practical coordination. In theory advocates from top to bottom to create an orderly coordination mechanism, the formation will be coordinated by the tax difference measures to protect the system , stressed that coordination should be undertaken as a starting point to China 's socio-economic development , and consider , not one-sided pursuit of improving the theory ; practice selective analysis of matters of concern in the context of a new round of accounting reform and tax reform , put forward some specific business collaboration .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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