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1、http:/ http:/ 会计准则所得税法分离的经济的运行机制探讨- income tax accounting standards separate economic operation mechanism自1992年11月颁布企业会计准则以来，我国会计准则共经历四次较为重大的修改，实现了我国会计准则与国际财务报告准则的实质性趋同，企业的会计信息质量也得到了逐步提升。随着会计准则的不断变迁，会计准则与所得税法完成了从统一到分离的过程(以下简称“会计税法分离”)，而且分离程度逐步扩大。“会计税法分离”使会计核算的独立性加强，但也产生了负面的经济后果，如滥用会计政策，造成会计信息不对称等等。因
2、此，如何正确认识“会计税法分离”的必然性、如何直面其经济后果、如何规范会计处理显得十分必要。Since November 1992, promulgated the accounting standards for enterprises , the China accounting standards (1) a total of 4 times more significant changes, realizes our country the substantial convergence with international financial reporting standards
3、accounting standards, the enterprise accounting information quality has been gradually improved. With changing accounting principles, accounting standards and income tax law from unification to the separation of the process (hereinafter referred to as accounting - separation of the tax law), and the
4、 degree of separation gradually expanding. Accounting - separation of the tax law to reinforce the independence of the accounting, but also produced a negative economic consequences, such as abuse of accounting policy, accounting information asymmetry and so on. Therefore, how to correctly understan
5、d the necessity of accounting - separation of the tax law, how to face to face with its economic consequences, how to regulate the accounting treatment is very necessary. 一、会计准则变迁与会计税法的逐步分离A, accounting standards and accounting change - the gradual separation of the tax law 1992年以前，我国实行以计划经济为主的经济体制，
6、会计制度与所得税法的规定基本一致。1992年11月，财政部颁布了企业会计准则，引入了国际通行的会计惯例，其中最具代表性的是会计稳健性原则(也可称之为谨慎性原则)。会计稳健性原则和税收公平原则不相容，税收依据公平原则要求税收征管的公平，也要求对会计利润的公平征税；会计稳健性原则却要求公司对收入和损失的确认采取谨慎的策略，即尽量确认损失和谨慎确认收入。正是1992年的会计改革，使得我国企业的会计利润与税收所得首次出现了明显的差异，由此拉开我国会计准则与所得税法分离的序幕。1992 years ago, our country executes is given priority to with p
7、lanned economy of the economic system, the provisions of the accounting system and income tax law. In November 1992, the ministry of finance issued accounting standards for enterprises, the introduction of internationally accepted accounting practices, one of the most representative is the accountin
8、g conservatism principle (also called the principle of caution). Accounting conservatism principle and tax equity principle are incompatible, taxes based on the principles of fairness demanded tax collection and administration of justice, and also request to accounting profits tax justice; Accountin
9、g conservatism principle has required companies to income and loss confirmed to take prudent strategy, namely to affirm income loss recognition and caution. Accounting reform in 1992, is what makes our country enterprise accounting profit and income tax for the first time there is an obvious differe
10、nce, thus opened the prelude of the separation of accounting standards and income tax law of our country. 为了进一步贯彻国际通行的会计原则，适应我国社会主义市场经济发展的需要，加强股份有限公司会计工作，维护投资者和债权人的合法权益，1998年，财政部颁布的股份有限公司会计制度进一步扩大了会计稳健性原则的使用范围，加大了企业在会计政策选择方面的自主权。如企业应计提四项准备(短期投资跌价准备、存货跌价准备、长期投资减值准备和应收款项坏账准备)、开办费的摊销由不少于5年改为不超过5年。相比会计准
11、则，所得税法却无多大变动，特别是在所得税的税前扣除办法上并未出台新的规定，导致1998年的会计改革进一步加大了我国“会计税法分离”的程度。In order to further implement the internationally accepted accounting principles, to adapt to the need of the development of the socialist market economy in our country, strengthen co., LTD., the accounting work, safeguard the legi
12、timate rights and interests of investors and creditors, in 1998, the ministry of finance issued the co., LTD. Accounting system to further expand the scope of accounting conservatism principle, increased the enterprise in the choice of accounting policy autonomy. Such as provision for four companies
13、 should prepare (short-term investment write-down, inventory write-down, long-term investment depreciation reserves and accounts receivable bad debts preparation), amortization of organization expenses from not less than five years to no more than five years. Compared with the accounting standards a
14、nd income tax law has little changes, especially on the pre-tax deduction of income tax measures did not issue new regulations, led to the 1998 accounting reform further increased the degree of the separation of accounting, tax laws in our country. 2001年开始实行的企业会计制度，将各行业的会计核算进行统一规范，完成了我国会计发展史上一次非常重要的
15、改革。相比1998年的会计改革，这次会计改革所影响的范围更为广泛，且在“会计税法分离”的路上又迈出了一大步。如企业会计制度扩大了减值准备的计提范围，要求企业计提八大减值准备(短期投资跌价准备、坏账准备、存货跌价准备、长期投资减值准备、委托贷款减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备)，且减值准备可以在以后年度进行转回；开办费的摊销年限改为一次性摊销完毕。这些改革措施的直接后果是，企业会计利润与税收所得之间的差异扩大，也由此引发了2003年4月国家税务总局45号文件的出台。该文件提到：“自2001年企业会计制度(财会字200025号)执行以来，基层税务机关和许多企业财务人员
16、普遍反映，税法与会计制度适度分离是必要的，但差异也需要协调。为减轻纳税人财务核算成本和降低征纳双方遵从税法的成本，有利于企业所得税政策的贯彻执行和加强征管现就贯彻执行企业会计制度需要调整的若干所得税政策问题通知如下”文件的出台无疑承认了差异的存在，并允许企业进行纳税调整。该文件的出台并没有使企业的“会计税法分离”程度得到显著的降低，反而呈逐步上升趋势。In 2001 began to implement the enterprise accounting system, will be standardized, and the industry accounting completed the reform of accounting history of the last time is very important in China. Compared with the 19
