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随着经济市场化和国际化的日益加强,我国加快了会计制度和税收制度改革的步伐。2006年2月,财政部颁布了企业会计准则,标志着我国建立了与国际趋同的会计准则体系;2007年5月,第十届全国人民代表大会通过《中华人民共和国企业所得税法》。会计人员的职业判断与税收法定原则之间的矛盾已成为当前会计和税收征管工作中一个亟待解决的重要问题。本文以企业会计准则和企业所得税法为依据,对企业职工福利费的会计和税法差异进行了探析。
With the increasingly marketization and internationalization of the economy, our country has accelerated the pace of the accounting system and tax system reform. In February 2006, the Ministry of Finance promulgated the Accounting Standards for Business Enterprises, marking China’s establishment of a system of accounting standards in line with international convergence. In May 2007, the Tenth National People’s Congress passed the Law of the People’s Republic of China on Enterprise Income Tax. The contradiction between the professional judgment of accountants and the statutory principle of tax has become an important issue to be solved urgently in the current accounting and tax collection work. Based on the Accounting Standards for Business Enterprises and the Law of Enterprise Income Taxes, this paper analyzes the accounting and tax law differences of the employee welfare expenses.