【正文】 9。 在論文完稿之際，首先我要衷心感謝我的導師楊虹偉老師。另一方面，在稅務檢查中，稅務人員可以加強收入確認條件和時間的檢驗，對企業(yè)會計人員的判斷是否客觀依據，符合法定條件來進行判別。企業(yè)在計算當期應交所得稅時 .以計算的會計利潤總額為依據，加減調整項目后，得到應稅所得額，然 后再計算當期應交所得稅。在不斷的對稅法進行完善的過程中，可以適當借鑒會計準則的內容，來縮小兩者的差異。 會計準則應該增加會計信息的披露 ,以便使會計信息得到充分、全面、準確的揭示。 會計準則與所得稅法在協(xié)調時要遵循成本效益原則。但內在上，它們都是為公眾服務的。稅法對于會計信息質量有制約和監(jiān)督的功能，反之，兩者之間出現(xiàn)過度分離時 ,兩者間的牽制保護作用就會被削弱。這從實證分析方面說明了研究二者的協(xié)調性非常必要。這些原則的運用也大不相同，因而使所得稅法與會計準則孕育了差別。 表 39 工會經費等扣除方面等差異 會計準則 稅 法 企業(yè)按照規(guī)定計提的工會經費、教育經費支出、職工福利費，會計上允許全額扣除 稅法上只允許部分扣除，其中規(guī)定上述支出只能扣除不超過工資薪金的2%、%和14%的部分，并且工會經費只能在實際劃撥之后才允許扣除 差異分析：工會經費、教育經費支出、職工福利費等扣除金額不同 （二）差異產生的外部因素 國家 的經濟環(huán)境決定了是否存在會計準則和稅法的差異，并隨著經濟環(huán)境的改變將會對二者有不同的要求。新的會計制度和稅收條例反映了稅收和會計相對孤立的原則，因此形成了我國現(xiàn)有的稅會分離模式。稅會分離模式能夠提高資源分配效率，完善資本市場的有效性，準確公正地反映企業(yè)的財務狀況等；稅會統(tǒng)一模式能公平地解決稅負問題 ,同時能有效地降低會計核算和稅收成本 ,并且對企業(yè)財務詐騙、偷稅逃稅等行為有一定的防范作用；稅會混合模式能夠滿足多方面的需要，是上述兩種模式優(yōu)勢的集合。 英、美等資本主義發(fā)達國家采用稅會分離模式，因為他們實行的是自由市場的資本主義經濟體制 ,政府較少干涉經濟的發(fā)展，資本市場最為發(fā)達，大部分企業(yè)進行股權性融資 ,銀行僅作為債權人行使職能。 稅收法規(guī)是國家憑借其政治權利，無償取得財政收入所依據的準則和規(guī)范的總稱。 coordination 山東英才學院 2021 屆本科生畢業(yè)設計（論文） 1 一、引言 從古至今，會計與稅收一直都是相互聯(lián)系的，它們始終緊扣其發(fā)展歷程經歷了從統(tǒng)一到彼此分開，再到兩者共同發(fā)展，然后直到今天為止根據兩者本身規(guī)律發(fā)展完善的過程。企業(yè)作為在市場環(huán)境中的主要參與者，以會計準則為基礎，向企業(yè)會計信息使用者囊括管理層、投資者等提供確保真實完整可靠，可供決策的財務報告。企業(yè)所得稅法是指由全國人大制定的用來調整企業(yè)所得稅征收與繳納方面的權利及義務關系的法律規(guī)范。會計準則的制定由民間社會組織決定 ,強調會計政策的多樣靈活性。 （四）我國會計制度與所得稅法模式的發(fā)展歷程 山東英才學院 2021 屆本科生畢業(yè)設計（論文） 4 我國的會計準則與所得稅法關系模式的發(fā)展歷程曾經經歷過兩者完全一致的過程 ,但最終進入了會計與稅法漸漸分離的階段。 三、我國會計準則與企業(yè)所得稅法差異及原因分析 （一）我國企業(yè)所得稅法與會計準則之間的差異 第一，固定資產計量方面的差異。在計劃經濟下，國有經濟是主要的經濟成分，企業(yè)的經營利潤要上交給國家。 會計記錄和反映企業(yè)生產經營活動，其功能是反映和監(jiān)督。 （二）會計準則與所得稅法差異協(xié)調的必要性 隨著經濟的發(fā)展及體制改革的推進，我國會計準則正向國際會計準則趨同。 ，使征、納稅雙方起 爭執(zhí) 在結合國情，參考公認會計準則基礎上，我國會計準則對經濟業(yè)務制定了相應的法規(guī)和操作程序。財政收入服務于國家 ,用于公共基礎設施的建設等，最終目的是為整個社會服務，使社會資源合理分配，企業(yè)本身及其相關的投資者等利益也必然包含在內。成本效益原則就是由信息產生的效益 ,應超過產生信息所付出的成本。通過會計信息披露，有利于報表使用者對其需要的信息有更加深入的認識，也容易提高稅務機關審核速率。 第三 , 在實際操作中，兩者的協(xié)作可以因事而異，根據不同的差異采取不一樣的方式。 山東英才學院 2021 屆本科生畢業(yè)設計（論文） 15 納稅人和征稅人應對會計準則與稅法進行正確了解和掌控 .它是保證企業(yè)和稅務協(xié)調工作的前提。 第二，分期收款銷售產品協(xié)調。楊老師對于本文選題、資料收集、文章修改以及最終定稿花費了很多精力，在此我對楊老師在我學習和生活上的關心和指導表示由衷的感謝。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－ all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the b oundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2021 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2021 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of fery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,‖ said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2021 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.‖ Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled ―Fine Gilt—Bronze Buddhist Images‖ achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of large scale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followe。 感謝在大學期間給我授課的各位老師，是在你們的悉心教導下，才為我后來的論文研究工作打下了堅實的基 礎。關于該差異，我認為，所得稅應向會計靠攏，以合同協(xié)議價款的現(xiàn)值為計稅基