浅析事业单位财务会计规范对税收征纳的影响

发布时间：2018-05-12 18:13

本文选题：事业单位 + 财务会计规范　；参考：《中国管理信息化》2016年08期

【摘要】：税收是国民经济的主要调节手段,其秩序是否稳定,不但与国民经济持续稳定发展息息相关,同我国市场经济也有很大关联。国内外有关企业税务会计工作的研究文献较多,但事业单位的相关研究却仍然停留在起步阶段。这对于事业单位税收征纳工作的正常开展极为不利,尤其在所得税征缴方面表现得更加明显。本文共分为三个部分展开论述,第一部分阐述事业单位财务会计规范的必要性,第二部分介绍事业单位财务会计规范与税收征纳间的关系,主要从关联和差异两个角度入手,关联包括整体目标一致、互相依存与调整范围交叉性;而差异分析包括处理方法与核算基础、成本费用计算方法、遵循原则、具体目的、法律关系与立法前提等方面,第三部分论述二者关系给税收征纳带来的影响。
[Abstract]:Tax is the main adjustment means of the national economy. Whether its order is stable or not is not only closely related to the sustained and stable development of the national economy, but also closely related to the market economy of our country. There are many literatures about tax accounting at home and abroad, but the related research of institutions is still in its infancy. This is extremely unfavorable to the normal development of tax collection in institutions, especially in the aspect of income tax collection. This paper is divided into three parts, the first part expounds the necessity of the financial accounting standard of the institution, the second part introduces the relationship between the financial accounting standard of the institution and the tax collection and collection, mainly from the two angles of connection and difference, the second part introduces the relationship between the financial accounting standard of the institution and the tax collection and collection. The correlation includes the consistency of the overall objective, interdependence and the intersectionality of the adjustment scope, while the difference analysis includes the treatment method and the accounting basis, the costing method, the following principle, the specific purpose, the legal relationship and the legislative premise, etc. The third part discusses the impact of the relationship between the two on tax collection.
【作者单位】：佳木斯大学经济管理学院;
【分类号】：F810.6

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