【正文】 少從事那些會產(chǎn)生不確定性所得稅的交易。2006 years ago, the United States is not the uncertainty in accounting matters of the ine tax of the handling of assets and liabilities, accounting separation of the tax law the economic consequences of the same in the United States. Since America39。s financial accounting standards board (FASB) has issued a interpretation no. 48 (3) the uncertainty of ine tax accounting methods (or FIN 48). FIN 48 panies will all uncertain tax assessment, if the possibility of a 50% tax to make enterprises get taxes andprofits, those taxes must be quantified and processed in the financial report as a tax preparation. And enterprises must also be in the financial report in the form of form clear list and pare to early. After the FIN 48 promulgated, reduced the accounting separation of the tax law to bring the negative economic consequences. According to Mills, Robinson and Sansing (2010) study found that taxpayer because of the uncertainty in ine tax items, tax department check the probability significantly increased, and the enterprise produce less in the uncertainty of ine tax. (二)協(xié)調(diào)會計準(zhǔn)則與所得稅法的制度差異(2) the coordination of accounting standards and ine tax system differences “會計—稅法分離”是產(chǎn)生上述負(fù)面經(jīng)濟(jì)后果的主要原因，因此，要想對“會計—稅法分離”所帶來的負(fù)面經(jīng)濟(jì)后果進(jìn)行有效抑制，應(yīng)從技術(shù)層面上協(xié)調(diào)會計準(zhǔn)則與所得稅法。雖然會計準(zhǔn)則和稅法的目標(biāo)不同，但應(yīng)納稅所得額的確認(rèn)、差異的確認(rèn)基本上依賴會計核算資料；市場經(jīng)濟(jì)條件下，稅收的目的是向社會提供公共產(chǎn)品，會計準(zhǔn)則雖然注重保護(hù)投資者的利益，促進(jìn)經(jīng)濟(jì)的發(fā)展，最終也是滿足社會公眾利益的需要?；谏鲜龇矫娴脑?，會計準(zhǔn)則和稅法的協(xié)調(diào)是可行的。而且我國2008年所得稅法的修訂也盡量與會計準(zhǔn)則協(xié)調(diào)，如取消了對工資規(guī)定的扣除限額，允許企業(yè)發(fā)生合理工資薪金支出全部稅前列支；允許企業(yè)根據(jù)實際情況確定固定資產(chǎn)的折舊方法，等等。會計準(zhǔn)則與所得稅法協(xié)調(diào)的具體措施為：Accounting separation of the tax law is a major cause of the negative economic consequences, as a result, to accounting separation of the tax law to effectively inhibit the negative economic consequences of, should from the technical coordination of accounting standards and ine tax law. Although the goal of accounting standards and tax laws, the taxable ine amount confirmation, difference basically rely on accounting data。 Under the condition of market economy, tax provides public products to society, is the purpose of accounting standards although notice to protect the interests of investors, and promote the development of the economy, in the end is also meet the needs of the social public interests. Based on the above reasons, the accounting standards and the coordination of the tax law is feasible. And our revision of the ine tax act 2008 also coordinated with the accounting standards as far as possible, such as cancelled for salary deduction quota, allowing panies to reasonable wages and salaries spending all pretax charge。 Allow firms to according to actual circumstances, determine the method of depreciation of the fixed asset, and so on. Coordination of accounting standards and ine tax law of the specific measures as follows: 首先，應(yīng)依據(jù)會計準(zhǔn)則的變遷，及時修訂所得稅法，盡量縮小“會計—稅法分離”的程度。特別是對可能導(dǎo)致會計利潤和應(yīng)納稅所得出現(xiàn)較大差異的會計事項，所得稅法應(yīng)相應(yīng)及時做出調(diào)整。從上文的闡述可以看出，自1992年以來，我國會計準(zhǔn)則先后經(jīng)歷了四次大的改革，而所得稅法卻并未做出相應(yīng)的改革，僅在2008年對內(nèi)外資企業(yè)的所得稅進(jìn)行了調(diào)整。雖然在這期間稅務(wù)總局專門出臺了針對會計準(zhǔn)則和所得稅法協(xié)調(diào)的相關(guān)規(guī)定，但改革力度很小，很難真正和會計準(zhǔn)則相契合。First of all, should be based on the change of accounting standards, timely revision of the ine tax act, narrow as far as possible accounting separation of the tax law. Especially for may lead to accounting profit and taxable ine accounting events appear bigger difference, ine tax law should be timely adjusted accordingly. As illustrated above, since 1992, our country accounting standards has experienced four times the size of reform, the ine tax law did not make the corresponding reform, only internal foreignfunded enterprise ine tax in 2008 have been adjusted. Although specialized issued during the administration of taxation for coordination, the relevant provisions of the accounting standards and ine tax law but reform is very small, it is difficult to truly and corresponds to the accounting standards. 其次，在企業(yè)所得稅法保持國家稅收完整性和權(quán)威性的基礎(chǔ)上，可以適當(dāng)?shù)嘏c會計準(zhǔn)則協(xié)調(diào)，以縮小“會計—稅法分離”的程度。如勞務(wù)的結(jié)果不能可靠估計時，如果原來的合同收入發(fā)生變化，所得稅法是否考慮在納稅人經(jīng)濟(jì)上確有所得的前提下征稅；公益性捐贈支出的性質(zhì)屬于公共性財政支出，企業(yè)對公益性組織進(jìn)行捐贈，實際上是承擔(dān)了政府的職責(zé)，減輕了政府的負(fù)擔(dān)，因此，所得稅法是否可以考慮取消公益性捐贈支出的稅前扣除限額。Secondly, in the enterprise ine tax law to keep integrity and authority on the basis of national revenue, can be properly coordinated with the accounting standards, to shrink the separation of accounting, tax laws. Such as labor results when a reliable estimate cannot, if the original contract ine changes, the ine tax act is considered under the premise that the taxpayer has economic ine tax。 Spending on public welfare donations belongs to the nature of public spending, panies to make donations to public welfare organization, is actually responsible for the duty of the government, reduce the burden of government, therefore, the ine tax act whether can consider to cancel the public welfare donation expenses of pretax deduction quota. 隨著會計準(zhǔn)則的變遷，我國“會計—稅法分離”程度不斷加大，由此產(chǎn)生的會計利潤與稅收所得差異，并帶來了諸多經(jīng)濟(jì)后果，包括濫用會計政策、進(jìn)行盈余管理、會計信息喪失部分功能、會計信息不對稱等等。為了減少“會計—稅法分離”帶來經(jīng)濟(jì)后果的負(fù)面影響，應(yīng)強(qiáng)制企業(yè)披露會計利潤與稅收所得差異的信息，解決會計信息不對稱的問題，同時對企業(yè)的盈余管理起到監(jiān)督的作用；在不影響所得稅法制定原則和會計核算規(guī)律的基礎(chǔ)上，盡量協(xié)調(diào)會計準(zhǔn)則與所得稅法之間的制度差異，從技術(shù)層面上減少“會計—稅法分離”帶來的負(fù)面經(jīng)濟(jì)后果。With the change of accounting standards, the accounting, tax law separation degree increasing, the resulting differences between accounting profit and tax ine, and has brought many economic consequences, including abuse of accounting policy and earnings management, accounting information lose some of their functions, the accounting information asymmetry and so on. In order to reduce the accounting separation of the tax law the negative impact of economic consequences, the mandatory disclosure of accounting profit and tax ine difference information, solve the problem of accounting information asymmetry, the earnings management of enterprise play the role of supervision。 In formulating principle does not affect the ine tax law and accounting law, on the basis of coordination as far as possible differences between accounting standards and ine tax law system, from a technical level, reduce the accounting separation of the tax law the negative economic con