摘要
税务会计的核算基础与财务会计核算基础之间存在差异。我国现行税务会计的核算基础并不是纯粹的权责发生制,而是权责发生制与收付实现制相结合的混合制核算基础。应从下面两方面改进税务会计核算基础:充分考虑纳税人的支付能力,允许企业根据实际情况递延赊销收入;保持同一纳税业务核算基础的一致性。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.The present accounting basis of tax accounting is not accounting on the accrual basis but the compound accounting basis on accrual basis and accounting on the cash basis.So there are two ways to improve the accounting basis of tax accounting:tax payers' ability to pay should be paid great attention to,deferred credit-sale income should be allowed for the enterprises on practice,and the unity of tax accounting basis should be kept.
出处
《税务与经济》
CSSCI
北大核心
2003年第6期62-65,共4页
Taxation and Economy
关键词
税务会计
会计核算
权责发生制
收付实现制
混合制
企业
tax accounting
accounting basis
accounting on the accrual basis
accounting on the cash basis
