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会计税务模式在近些年来的国内和国际会计界的讨论和发展日渐增多,已经成为了会计界的一个重要议题。在中国国内,会计师的工作重要且烦琐,为社会生产创造出了很大的价值,关于财务会计与税务会计是否应该明确的区分开,国内的分歧较大,就笔者而言,较为倾向的是坚持传统的中国会计模式,而非一味地模仿国际的其他模式。不同的国家国情不同,需要解决的社会发展问题和矛盾也各不相同,遵从适合中国国情的发展模式才是会计模式发展的正确之路。本文基于研究不同国家的会计模式与中国的发展相连接,提出对中国社会发展较为合理的税务会计发展模式,做出简要的分析和研究。
The increasing discussion and development of accounting tax models in domestic and international accounting circles in recent years has become an important issue for the accounting profession. In China, the work of accountants is important and cumbersome, creating great value for social production. Whether the financial accounting should be clearly distinguished from the tax accounting should be clearly distinguished in China. For the author, Adhere to the traditional Chinese accounting model, rather than blindly imitate other international models. Different countries have different national conditions, social development issues and contradictions to be solved vary, and the development of accounting models is the correct way to comply with the development model that suits China’s national conditions. Based on the study of the accounting models of different countries and the development of China, this paper proposes a brief analysis and research on the tax accounting development model that is more reasonable for the development of Chinese society.