上海金融学院 摘要：针对税务会计与财务会计存在的不同，详细分析了差异产生的原因，如何处理以及针对税收计划讨论了如何针对其差异性进行调整的两种方法。 关键词：税收会计区别
Both the reformation of China Accounting Standards and Taxation and the economy"s market-directing & globalization enlarged the discrepancy between Tax Regulations and Accounting Standards.The discrepancy had become an urgent problem for the management of taxation and the work of accounting.By demonstrating the reasonableness of separating Accounting System and Taxation through the comparison of their inherited relationship and the international practices.The difference between Accounting System and Tax Law is getting larger and larger，which has become an urgent problem for the management of taxation and the work of accounting.It involves the formation and completion of Accounting System and the perfection of Tax Law.This research paper systematically analyses the difference and its causes between Accounting System and Tax Law，and puts forward some principles to the difference and some suggestions for policy on the basis of historical.The socialism market economic structure"s consummation and effective OPeration need establish accounting standards system Which adaPt it .Our country"s accounting standards have acquired great achievements on theoretibal and practical aspects，but have been many problems.So where our country"s accounting standards will deveIop to，it is an imPortant problem that we need to study The system of Chinese accounting .Being the important parts of the economic system，tax laws and accounting standards have been changed correspondingly in the process of the Chinese economy"s“dual transition”:from planned economy to market economy，from closed economy to open economy.In the process of the reform and improvement，either tax laws or accounting standards over emphasized its own objectives and ignored the mutual coordination，thus caused the“over separation”between the tax laws and accounting standards.As an economic management science with strong complex character，accounting has not existed alone since it came into being.Among the many economic scopes which interleave with accounting，it is tax that has the closest relationship with it.Both of them give birth to their own academic and institutional system during the long term of development，but they always keep the countless ties.The tax is an inevitable important accounting matter to micro economic main body.
China has being joint the accounting system and tax system with the Globe standard since it entered into WTO.The purpose of establish accounting systems is to guide the dealing with the enterprises" accounting transaction and reflect the financial position and operational results objectively and fairly，to protect the benefits of the investor and creditor.But the purpose of establish tax systems is to guarantee levying down tax income for government.There exists difference between accounting system and tax system for how to calculate the tax due to different object of accounting and tax governing.So the enterprise should record and issue the reports of its operating revenue，cost，expenditure and profit and loss，dispose the assets and manage the debts according to the rules of accounting systems.We only adjust the difference based on accounting tax dates arising from time and standard different with tax systems when making the tax return and declaring the tax to tax bureau，unnecessary to change the accounting entries and bookkeeping records.How to adjust the dates from account records to tax return correctly ？ How to make a tax plan and prepare beneficial to the enterprise meanwhile not to conflict the accounting systems and tax systems？ I suggest that set up accounting of taxation affairs according to the western countries" and China"s process of separating the tax accounting from accounting system.The accounting of taxation affairs can be applicable to tax accounting records and prepare a tax return and tax plan and design.This article defined accounting of taxation affairs and research object，expanded the extent of research of taxpaying accounting，analyzing distinguish and relationship between accounting of taxation affairs and finance and accounting and management accounting.The article also introduced the background and developed status quo of setting up accounting of taxation accounting abroad and in China.It emphasized how to prepare the tax return and make a tax plan and design，meanwhile briefly explained how to apply with the taxation accounting titles and bookkeeping records.To tax return，this article showed how to calculate the tax levy basis and how to declare.The dates of basis depend on the records of tax accounting title in accounting bookkeeping directly，and adjust the amounts according to tax systems and regulations，then decided the amounts which should be declared to tax bureau.There are two method of reconciliation between accounting system and tax system.One is that prepare the reconciliation statement without adjusting the tax accounting records，another is that prepare the accounting entries to adjust the tax in bookkeeping records.It is different that how to realize revenue and cost between accounting of taxation affairs and finance accounting.General speaking，there exist permanent difference and timely difference.For the permanent difference，we should make a reconciliation statement from finance accounting records.For the timely difference，we should make accounting entries to adjust the records of tax and related another assets or debts or profit and loss.Making adjusting accounting entries apply to defer or accrue income tax due to tax timely difference.It didn"t discuss such kind of things deeply in this article，since the income tax accounting is very mature and clear.This article gave an example to explain how to make an adjustment with permanent income tax.As for tax plan and design，this article discussed the concept，principle and five kinds of methods of tax plan and design.In the end，the article introduced the rule on the taxation affairs management made by the social agency institute.
（责任编辑：郭陈华）