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随着经济市场化和国际化的日益加强,我国的会计改革和税制改革正在不断深化。在这个过程中,对于小企业而言,会计制度与税收法律法规的差异呈现出增长趋势,对我国经济发展带来了重大影响,已成为当前会计和税收征管亟待解决的重要问题。2013年《小企业会计准则》的颁布和实施,标志着我国小企业会计准则与税收法规的进一步分离,这在实务界引起了很大反响,也引起了学术界对目前我国小企业会计准则与税收法规关系的关注和争论。本文提出一些有关二者协调的对策与建议,以解决当前小企业会计工作和税收征管中的问题。
With the marketization of economy and the increasing internationalization, the accounting reform and taxation reform in our country are deepening constantly. In this process, the differences between the accounting system and the tax laws and regulations show an increasing trend for small enterprises, which has a significant impact on the economic development in our country. This has become an important issue to be solved urgently in accounting and tax collection. The promulgation and implementation of the Accounting Standards for Small Enterprises in 2013 marked the further separation of the accounting standards for small enterprises in China from the tax laws and regulations. This caused great repercussions in the field of practice and caused great academic repercussions on the current accounting standards for small enterprises Concerns and Debates on the Relationship between Tax Laws and Regulations. This article puts forward some countermeasures and suggestions about the coordination between the two, in order to solve the problems in the current accounting work and tax collection and management of small enterprises.