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Tax law and accounting system differences and coordinate research

Author: LiLuanSong
Tutor: PengZuo
School: Southwest Agricultural University
Course: Accounting
Keywords: Tax Law Accounting System divergence coordinate
CLC: F230
Type: Master's thesis
Year: 2001
Downloads: 697
Quote: 3
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Abstract


The divergence between Tax Law and Accounting System is getting larger and larger, which has become an urgent problem for the management of taxation and the work of accounting. Moreover, it involves the formation and completion of Accounting System and the perfection of Tax Law. This research paper completely and systematically analyses the divergence and its causes between Tax Law and Accounting System and puts forward some principles to the contradiction and some suggestions for policy on the basis of historical and present relationship between taxation and accounting.As we know, taxation is closely related to accounting. Although in history they had been separated for a period of time, later they developed together and gradually made their own scientific field tend to be perfect. The divergence between Tax Law and Accounting System results from historical background, which mainly consists in the difference in their aims. As a result divergence occurs between Tax Law and Accounting Principle, Accounting Processing Procedure and Accounting Method. It is objective for the divergence to exist but it is harmful for us to make it larger intentionally. In my opinion, we can coordinate the divergence between them if we act on Systematic Principle, Relative Stability and Strict Principle, Cost Efficiency Principle, and Realistic and Feasible Principle. In particular, we can do as follows: As far as Tax Law is concerned, we should try to form a complete set of laws, actively promote the conversion of Add Value Tax, gradually relax restrictions to the choice of enterprise accounting method and allow enterprises to asses their business risks to a certain extent. In the case of Accounting, we should reduce the alternative scope of accounting policy and change the accounting method of Stamp Tax, Business Tax and Add Value Tax so that it can coordinate with Tax Law. In a word, we cannot do the above without considering the actual situation of China. In other words, we should attach importance to both sides: the formation and completion of Accounting System and the perfection of Tax Law.

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