【正文】 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。 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(huì)計(jì)準(zhǔn)則的變遷，我國(guó)“會(huì)計(jì)—稅法分離”程度不斷加大，由此產(chǎn)生的會(huì)計(jì)利潤(rùn)與稅收所得差異，并帶來(lái)了諸多經(jīng)濟(jì)后果，包括濫用會(huì)計(jì)政策、進(jìn)行盈余管理、會(huì)計(jì)信息喪失部分功能、會(huì)計(jì)信息不對(duì)稱等等。如勞務(wù)的結(jié)果不能可靠估計(jì)時(shí)，如果原來(lái)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(zèng)支出的性質(zhì)屬于公共性財(cái)政支出，企業(yè)對(duì)公益性組織進(jìn)行捐贈(zèng)，實(shí)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(zèng)支出的稅前扣除限額。雖然在這期間稅務(wù)總局專門出臺(tái)了針對(duì)會(huì)計(jì)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(huì)計(jì)準(zhǔn)則相契合。特別是對(duì)可能導(dǎo)致會(huì)計(jì)利潤(rùn)和應(yīng)納稅所得出現(xiàn)較大差異的會(huì)計(jì)事項(xiàng)，所得稅法應(yīng)相應(yīng)及時(shí)做出調(diào)整。 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。而且我國(guó)2008年所得稅法的修訂也盡量與會(huì)計(jì)準(zhǔn)則協(xié)調(diào)，如取消了對(duì)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(shí)際情況確定固定資產(chǎn)的折舊方法，等等。雖然會(huì)計(jì)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(huì)計(jì)核算資料；市場(chǎng)經(jīng)濟(jì)條件下，稅收的目的是向社會(huì)提供公共產(chǎn)品，會(huì)計(jì)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(huì)公眾利益的需要。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。在FIN 48頒布以后，減少了“會(huì)計(jì)—稅法分離”帶來(lái)的負(fù)面經(jīng)濟(jì)后果的影響。FIN 48要求企業(yè)將所有不確定的稅項(xiàng)進(jìn)行評(píng)估，如果某稅項(xiàng)有50％以上的可能性使企業(yè)得不到稅利的話，那此稅項(xiàng)就必須量化并在財(cái)務(wù)報(bào)告中作為稅務(wù)準(zhǔn)備處理。Accounting profit tax ine difference table of can in the current accounting framework and based on the annual ine tax payable or refundable amount pleted, namely according to the total profit in the ine statement, fill in the column of accounting profit project according to the ine tax adjustment form to fill in column adjustment to increase its profits and adjustment to reduce profits projects, according to the relationship between the project calculation ine tax program. Difference the reason need to according to the actual situation of the specific provisions of the tax law and the enterprise fill in columns. Mandatory disclosure differences between tables, is to ensure that the relevant accounting information user needs, and does not increase the workload, make operable disclosure difference table. 2006年前，美國(guó)沒(méi)有對(duì)會(huì)計(jì)中不確定性事項(xiàng)的所得稅資產(chǎn)和負(fù)債的處理做出任何說(shuō)明，“會(huì)計(jì)—稅法分離”帶來(lái)的經(jīng)濟(jì)后果同樣在美國(guó)出現(xiàn)。差異原因需要根據(jù)稅法的具體規(guī)定和企業(yè)的實(shí)際情況填列。 Tax supervision department can supervise enterprise tax behavior according to difference table, reduce the collection and administration cost, at the same time also strengthened the function of accounting information。由此可見(jiàn)，強(qiáng)制披露企業(yè)“會(huì)計(jì)利潤(rùn)—稅收所得差異表”，可以有效治理“會(huì)計(jì)—稅法分離”所帶來(lái)的諸多負(fù)面經(jīng)濟(jì)后果。差異原因的披露可以增加會(huì)計(jì)信息的可理解性，以便會(huì)計(jì)信息使用者可據(jù)此分析差異產(chǎn)生的合理性。在會(huì)計(jì)利潤(rùn)的基礎(chǔ)上加上調(diào)整增加利潤(rùn)減去調(diào)整減少利潤(rùn)計(jì)算。如資產(chǎn)的賬面價(jià)值小于計(jì)稅基礎(chǔ)時(shí)，按照稅法的要求應(yīng)減少會(huì)計(jì)利潤(rùn)。如按照會(huì)計(jì)準(zhǔn)則的要求計(jì)提的各項(xiàng)減值準(zhǔn)備，作為資產(chǎn)減值損失減少了會(huì)計(jì)利潤(rùn)，按照稅法的要求應(yīng)增加會(huì)計(jì)利潤(rùn)。根據(jù)利潤(rùn)表中的“利潤(rùn)總額”項(xiàng)目填列。解決的最直接辦法就是披露與會(huì)計(jì)利潤(rùn)、稅收所得的相關(guān)信息，即強(qiáng)制要求企業(yè)在會(huì)計(jì)報(bào)表附注中對(duì)其會(huì)計(jì)利潤(rùn)與稅收所得差異的主要組成部分進(jìn)行詳細(xì)的披露。t realize the severity, and ignore how to through the accounting information disclosure of accounting profit and tax ine difference, how to satisfy the need of investors, creditors, and meet the needs of macroeconomic management。因此，我們希望通過(guò)完善會(huì)計(jì)信息的披露，盡量協(xié)調(diào)會(huì)計(jì)準(zhǔn)則與稅法在損益構(gòu)成項(xiàng)目的差異，將“會(huì)計(jì)—稅法分離”帶來(lái)的負(fù)面影響降到最低。Accounting separation of the tax law has some negative economic consequences, in order to reduce the influence of negative economic consequences, the tax department to pay more tax regulatory costs. With accounting separation of the tax law, in accordance with accounting standards for enterprises accounting, on the basis of every year need to pay taxes is adjusted according to the requirements of the tax law, increase tax costs. “會(huì)計(jì)—稅法分離”的初期，各國(guó)都試圖消除會(huì)計(jì)利潤(rùn)與稅收所得之間的差異，但是由于會(huì)計(jì)目標(biāo)和稅法目標(biāo)不一致，消除會(huì)計(jì)利潤(rùn)與稅收所得的差異幾乎是不可能的，因此，“會(huì)計(jì)—稅法分離”是歷史的必然，必須正視這種分離，只能采用一定的措施協(xié)調(diào)。s stock is more likely to collapse in the next period. This fully embodies the accounting information asymmetry problems. (五)“會(huì)計(jì)—稅法分離”使征納成本增加(5) accounting separation of the tax law the hotline cost increase “會(huì)計(jì)—稅法分離”帶來(lái)一些負(fù)面的經(jīng)濟(jì)后果，為了減少負(fù)面經(jīng)濟(jì)后果的影響，稅務(wù)部門付出了較多的納稅監(jiān)管成本。這種現(xiàn)象充分體現(xiàn)了會(huì)計(jì)信息不對(duì)稱帶來(lái)的問(wèn)題。如利潤(rùn)總額、所得稅費(fèi)用、凈利潤(rùn)之間存在著一定的配比關(guān)系，但“會(huì)計(jì)—稅法分離”使其配比關(guān)系模糊，并傳遞錯(cuò)誤的信號(hào)，不能為會(huì)計(jì)信息使用者有效利用。When accounting standards are consistent with the ine tax act, the enterprise accounting profit and ine tax should also agree in principle, if enterprise by improving the accounting profit and taxable ine unchanged method to reduce the tax burden, cause necessarily produce differences between accounting profit and tax ine. This difference may bee enterprise violate passes operation signal, provide the basis for tax inspections. When accounting separation of the tax law and the degree of expansion, the enterprise may abuse of accounting policy change makes the accounting profit, differences in accounting profit and tax ine, such as tax reduction and the use of depreciation of fixed assets have differences. But the larger ine difference between accounting profit and tax still conform to the ta