会计准则所得税法分离的经济的运行机制探讨.doc

会计准则所得税法分离的经济的运行机制探讨- income tax accounting standards separate economic operation mechanism自1992年11月颁布企业会计准则以来，我国会计准则共经历四次较为重大的修改，实现了我国会计准则与国际财务报告准则的实质性趋同，企业的会计信息质量也得到了逐步提升。随着会计准则的不断变迁，会计准则与所得税法完成了从统一到分离的过程(以下简称“会计税法分离”)，而且分离程度逐步扩大。“会计税法分离”使会计核算的独立性加强，但也产生了负面的经济后果，如滥用会计政策，造成会计信息不对称等等。因此，如何正确认识“会计税法分离”的必然性、如何直面其经济后果、如何规范会计处理显得十分必要。Since November 1992, promulgated the accounting standards for enterprises , the China accounting standards (1) a total of 4 times more significant changes, realizes our country the substantial convergence with international financial reporting standards accounting standards, the enterprise accounting information quality has been gradually improved. With changing accounting principles, accounting standards and income tax law from unification to the separation of the process (hereinafter referred to as accounting - separation of the tax law), and the degree of separation gradually expanding. Accounting - separation of the tax law to reinforce the independence of the accounting, but also produced a negative economic consequences, such as abuse of accounting policy, accounting information asymmetry and so on. Therefore, how to correctly understand the necessity of accounting - separation of the tax law, how to face to face with its economic consequences, how to regulate the accounting treatment is very necessary. 一、会计准则变迁与会计税法的逐步分离A, accounting standards and accounting change - the gradual separation of the tax law 1992年以前，我国实行以计划经济为主的经济体制，会计制度与所得税法的规定基本一致。1992年11月，财政部颁布了企业会计准则，引入了国际通行的会计惯例，其中最具代表性的是会计稳健性原则(也可称之为谨慎性原则)。会计稳健性原则和税收公平原则不相容，税收依据公平原则要求税收征管的公平，也要求对会计利润的公平征税；会计稳健性原则却要求公司对收入和损失的确认采取谨慎的策略，即尽量确认损失和谨慎确认收入。正是1992年的会计改革，使得我国企业的会计利润与税收所得首次出现了明显的差异，由此拉开我国会计准则与所得税法分离的序幕。1992 years ago, our country executes is given priority to with planned economy of the economic system, the provisions of the accounting system and income tax law. In November 1992, the ministry of finance issued accounting standards for enterprises, the introduction of internationally accepted accounting practices, one of the most representative is the accounting conservatism principle (also called the principle of caution). Accounting conservatism principle and tax equity principle are incompatible, taxes based on the principles of fairness demanded tax collection and administration of justice, and also request to accounting profits tax justice; Accounting conservatism principle has required companies to income and loss confirmed to take prudent strategy, namely to affirm income loss recognition and caution. Accounting reform in 1992, is what makes our country enterprise accounting profit and income tax for the first time there is an obvious difference, thus opened the prelude of the separation of accounting standards and income tax law of our country. 为了进一步贯彻国际通行的会计原则，适应我国社会主义市场经济发展的需要，加强股份有限公司会计工作，维护投资者和债权人的合法权益，1998年，财政部颁布的股份有限公司会计制度进一步扩大了会计稳健性原则的使用范围，加大了企业在会计政策选择方面的自主权。如企业应计提四项准备(短期投资跌价准备、存货跌价准备、长期投资减值准备和应收款项坏账准备)、开办费的摊销由不少于5年改为不超过5年。相比会计准则，所得税法却无多大变动，特别是在所得税的税前扣除办法上并未出台新的规定，导致1998年的会计改革进一步加大了我国“会计税法分离”的程度。In order to further implement the internationally accepted accounting principles, to adapt to the need of the development of the socialist market economy in our country, strengthen co., LTD., the accounting work, safeguard the legitimate rights and interests of investors and creditors, in 1998, the ministry of finance issued the co., LTD. Accounting system to further expand the scope of accounting conservatism principle, increased the enterprise in the choice of accounting policy autonomy. Such as provision for four companies should prepare (short-term investment write-down, inventory write-down, long-term investment depreciation reserves and accounts receivable bad debts preparation), amortization of organization expenses from not less than five years to no more than five years. Compared with the accounting standards and income tax law has little changes, especially on the pre-tax deduction of income tax measures did not issue new regulations, led to the 1998 accounting reform further increased the degree of the separation of accounting, tax laws in our country. 2001年开始实行的企业会计制度，将各行业的会计核算进行统一规范，完成了我国会计发展史上一次非常重要的改革。相比1998年的会计改革，这次会计改革所影响的范围更为广泛，且在“会计税法分离”的路上又迈出了一大步。如企业会计制度扩大了减值准备的计提范围，要求企业计提八大减值准备(短期投资跌价准备、坏账准备、存货跌价准备、长期投资减值准备、委托贷款减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备)，且减值准备可以在以后年度进行转回；开办费的摊销年限改为一次性摊销完毕。这些改革措施的直接后果是，企业会计利润与税收所得之间的差异扩大，也由此引发了2003年4月国家税务总局45号文件的出台。该文件提到：“自2001年企业会计制度(财会字200025号)执行以来，基层税务机关和许多企业财务人员普遍反映，税法与会计制度适度分离是必要的，但差异也需要协调。为减轻纳税人财务核算成本和降低征纳双方遵从税法的成本，有利于企业所得税政策的贯彻执行和加强征管现就贯彻执行企业会计制度需要调整的若干所得税政策问题通知如下”文件的出台无疑承认了差异的存在，并允许企业进行纳税调整。该文件的出台并没有使企业的“会计税法分离”程度得到显著的降低，反而呈逐步上升趋势。In 2001 began to implement the enterprise accounting system, will be standardized, and the industry accounting completed the reform of accounting history of the last time is very important in China. Compared with the 1998 accounting reform, the accounting reform affected by broader, and in the separation of accounting, tax law and took a big step on the road. Such as the enterprise accounting system to expand the impairment provision, require companies to make the eight impairment (short-term investment write-down, provision for bad debt, inventory write-down, impairment of long-term investment, entrust loan impairment, the impairment of fixed assets, impairment of projects under construction, intangible assets depreciation reserves), and the impairment loss can be turned back in the future; Organization expenses fixed number of year of the amortization of the one-off amortization instead. Is the direct consequence of these reforms, enterprises expand the difference between accounting profit and tax income, which led to 45 # file in April 2003, the state administration of taxation. The file mentioned: since 2001, enterprise accounting system (accounting word 2000 no. 25), the tax authority at the grass-roots level and many enterprise financial personnel generally reflect, moderate separation between tax law and accounting system is necessary, but differences also need coordination. In order to alleviate taxpayers financial accounting cost and reduce the cost of both sides to comply with tax law of the taxpayers and publicans, conducive to the implementation of enterprise income tax policies and strengthen the collection and administration. is now carrying out the accounting systems of enterprises need to adjust some of the income tax policy issues notice as follows. File has undoubtedly acknowledged the existence of differences, and allows companies to pay taxes is adjusted. The file did not make the enterprise in accounting - separation of the tax law is significantly reduced, instead, have been gradually rising trend. 2006年，我国对会计准则再次进行了大幅修改，财政部颁布了包括1项基本准则和38项具体准则的企业会计准则，并于2007年开始正式实施。这次改革基本实现了我国会计准则与国际财务报告准则的实质性趋同，其最大的亮点就是大量引入公允价值的计量属性，即在23项会计准则中均涉及公允价值的计量。但所得税法只认可历史成本计量，因此，公允价值的引入，进一步扩大了会计利润税收所得差异，在原有差异存在的基础上，又产生了计量属性的偏离，加大了会计准则与所得税法的分离程度。In 2006, significant changes was conducted again in accounting standards in our country, the ministry of finance issued including 1 basic standard and 38 specific standards of the accounting standards for enterprises , and in 2007 officially implemented. This reform basically achieved the substantial convergence with international financial reporting standards accounting standards, the biggest bright spot is the introduction of fair value measurement attribute, namely in 23 accounting standards relating to the fair value measurement. But the income tax act only recognized the historical cost measurement, therefore, the introduction of fair value, to further expand the accounting profit - tax income difference, on the basis of the original differences exist, and deviation from the measurement attributes, increased the degree of separation of accounting standards and income tax law. 图会计税收差异绝对值的年度变化趋势Figure - accounting tax differences between the absolute value of annual variation trend 综上所述，我国会计准则变迁的趋势适应了市场经济，尽量满足了投资者、债权人的需要，但弱化了会计信息也应满足宏观管理部门的需要，如满足税收的需要，导致我国会计准则和所得税法的分离程度在不断加大。为了更为形象地阐述会计准则与所得税法的逐步分离，下图描述了1995年以来会计利润与税收所得差异绝对值的平均值(mean)和中位数(median)的年度变化趋势。To sum up, the trend of Chinas accounting standards change to adapt to the market economy, try to meet the needs of the investors, creditors, but weaken the accounting information should also meet the needs of macroeconomic management, such as meet the needs of the tax, led to Chinas accounting standards and income tax law of the degree of separation was increasing. In order to more image on accounting standards and income tax law of the phase separation, below describes the differences between accounting profit and tax income since 1995, the absolute value of the average (mean) and median (median) annual trends (2). 下图显示，无论是会计利润与税收所得差异绝对值的平均值还是中位数，都呈现逐年上升的趋势，特别是在1998年、2001年和2007年，都出现了较大的跳跃。这与我们前文的分析一致。Shown below, the differences between accounting profit and tax income, whether the absolute value of average or median, all showed a trend of rising year by year, especially in 1998, 2001 and 2007, there were large jumps. This is consistent with our earlier analysis. 二、“会计税法分离”的经济后果Second, the separation of accounting, tax economic consequences “会计税法分离”的直接经济后果就是企业会计利润与税收所得差异的不断扩大，并产生了一些负面影响，具体表现为：Direct economic consequences accounting - separation of the tax law is the enterprise the constant enlargement of the income differences between accounting profit and tax, and has produced some negative effects, specific performance as follows: (一)“会计税法分离”为滥用会计政策提供了空间(a) accounting - separation of the tax law provides a space for the abuse of accounting policy 当企业的会计处理和税务处理不一致，企业作为“经济人”，具有追求利润最大化的本性，往往利用“会计税法分离”的空间在可选择的会计政策范围内选择有利于减少企业所得税的会计政策。特别是在会计信息系统和税务信息系统不能得到有效沟通时，“会计税法分离”所带来的信息不对称更容易被企业所利用，如企业如果享受减免税时，会不顾固定资产的使用规律，违反经营活动的正常行为，在减免税期间尽量少计提折旧，在非减免税期多提折旧。可见，“会计税法分离”导致的会计利润与税收所得差异扩大，为企业滥用会计政策创造空间和条件，而且“会计税法分离”程度越大，滥用会计政策的空间也越大。When the enterprise accounting treatment and tax treatment, enterprise as economic man, has the nature of the pursuit of profit maximization, tend to use accounting - tax law separation space within the scope of the choice of accounting policy choice is beneficial to reduce the corporate income tax accounting policy. Especially in accounting information system and the taxation information system cannot get effective communication, accounting, tax law separation brought about by the information asymmetry is more likely to be used by the enterprise, such as enterprise if enjoy tax reduction or exemption, regardless of the fixed assets of the use of the law, in violation of the business activities of the normal behavior, during the period of tax reduction or exemption, depreciation as less as possible in the more tax depreciation. Visible, accounting, tax law separation differences between accounting profit and tax income to expand, abuse of accounting policy for the enterprise to create space and conditions, and accounting - separation of the tax law, the greater the degree of abuse of accounting policy space. (二)“会计税法分离”为企业盈余管理提供了可能(2) accounting - separation of the tax law provides the enterprise surplus management possible 企业出于某种目的会不同程度地进行盈余管理，而“会计税法分离”为盈余管理提供可能，其具体表现为：Corporate for a particular purpose of earnings management in different degrees, and the accounting - separation of the tax law provides the possible for earnings management, the specific performance as follows: 2007年实施的会计准则虽然规定长期资产计提的减值准备不能转回，但流动资产计提的减值准备可以转回，企业可以利用减免税期，通过计提流动资产减值准备及其转回进行盈余管理，既增加了盈余，又减少纳税。企业进行的盈余管理几乎都可以隐藏于会计利润与税收所得的差异中，且可以通过正常的税收理论对盈余管理行为加以解释。有研究表明，由于“会计税法分离”，企业进行盈余管理产生的会计利润与税收所得之间差异占所有差异的40以上。In 2007 on the implementation of accounting standards although regulations provision for impairment of long-term assets cant turn it back, but the flow of provision for impairment of assets can be turned back, the enterprises can make use of tax reduction or exemption period, through the provision and its liquid assets impairment provision for earnings management, both increased the surplus, and reduced taxes. Almost all surplus management in enterprise can be hidden in accounting profit and tax income difference, and can be through normal tax theory to explain earnings management behavior. Research has shown that due to accounting - separation of the tax law, enterprise surplus management differences between accounting profit and tax income accounts for more than 40% of all the differences. 企业进行盈余管理是有成本的，当企业上调利润时，纳税所得应随之上升，相应增加应纳所得税，最终导致纳税成本增加。但企业并非为其全部的盈余管理行为支付了所得税成本，而是利用会计准则和所得税法的分离，通过盈余管理，实现调增会计利润的同时保持税收所得不变甚至降低。如通过关联方之间的债权融资，弱化资本，利用财务杠杆效应增加税前扣除金额，减少企业的应纳税所得额，但不减少企业集团的整体盈余，即企业利用“会计税法分离”来降低盈余管理的所得税成本。Is cost, surplus management in enterprise when the enterprise increase profits, tax income should rise, increase income tax payable, eventually lead to tax costs. But not for all of its surplus management behavior cost paid income tax, but using accounting standards and income tax law of separation, through earnings management, realize the increase of accounting profits at the same time maintain revenue unchanged or even reduced. As through debt financing between affiliated parties, weakening capital and deductions amount increased use of financial leverage effect, reduce the taxable income of enterprises, but does not reduce the enterprise groups overall surplus, namely enterprise accounting - separation of the tax law is used to reduce the surplus management of income tax cost. (三)“会计税法分离”使会计信息丧失了部分应有的功能(3) accounting, tax law separation part lost should have the function of the accounting information 当会计准则与所得税法一致时，企业的会计利润和税收所得原则上也应一致，企业如果通过提高会计利润而保持应纳税所得不变的方法来降低税负，必然造成企业会计利润与税收所得之间产生差异。这种差异可能成为企业违规操作的信号，为进行税务检查提供了依据。而当“会计税法分离”且其程度扩大时，企业可能滥用会计政策使得会计利润变化，造成会计利润与税收所得出现差异，如前述利用减免税期计提固定资产产生的差异。但较大的会计利润与税收所得差异仍然符合税法的“合理性原则”，为滥用会计政策进行盈余管理披上合理的外衣，会计利润与税收所得差异作为纳税检查信号的功能也慢慢丧失；而且据此调整后的盈余预测，不利于会计信息使用者做出正确的判断，因而降低了盈余的预测功能。When accounting standards are consistent with the income tax act, the enterprise accounting profit and income tax should also agree in principle, if enterprise by improving the accounting profit and taxable income unchanged method to reduce the tax burden, cause necessarily produce differences between accounting profit and tax income. This difference may become enterprise violate compasses 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 income, such as tax reduction and the use of depreciation of fixed assets have differences. But the larger income difference between accounting profit and tax still conform to the tax laws of reasonableness, for the abuse of accounting policy reasonable cloak by earnings management, accounting profit and tax income difference as the function of tax inspection signal also slowly lose; And accordingly adjusted earnings forecast, is not conducive to the accounting information user to make the right judgments, and thus reduce the surplus forecast function. (四)“会计税法分离”造成信息不对称(4) accounting - tax law separation caused by information asymmetry 在“会计税法分离”的情况下，如果投资者不能正确理解会计利润与税收所得差异的含义，其在进行投资决策时，可能会做出不正确的判断，且当“会计税法分离”程度越大，会计信息使用者进行错误决策的可能性越大，即所谓的信息不对称。如利润总额、所得税费用、净利润之间存在着一定的配比关系，但“会计税法分离”使其配比关系模糊，并传递错误的信号，不能为会计信息使用者有效利用。有研究发现，当上市公司存在较大的会计利润与税收所得差异时，公司的股票在下一期更可能出现暴跌。这种现象充分体现了会计信息不对称带来的问题。Under the condition of the separation of accounting, tax law, if the investors can not correctly understand the meaning of the differences between accounting profit and tax income, its when making investment decisions, may make incorrect judgment, and when accounting - separation of the tax law, the greater the degree of the accounting information user to the possibility of wrong decision, the greater the so-called asymmetric information. Such as profit, income tax expenses, there is certain matching relationship between net profit, but accounting - separation of the tax law, the matching relationship between fuzzy and pass the wrong signal, not for the effective use of accounting information users. Studies have found that, when listed companies exist large differences between accounting profit and tax income, the companys stock is more likely to collapse in the next period. This fully embodies the accounting information asymmetry problems. (五)“会计税法分离”使征纳成本增加(5) accounting - separation of the tax law the hotline cost increase “会计税法分离”带来一些负面的经济后果，为了减少负面经济后果的影响，税务部门付出了较多的纳税监管成本。随着“会计税法分离”，企业在按照会计准则核算的基础上，每年都需要按照税法的要求进行纳税调整，增加了一定的纳税成本。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. “会计税法分离”的初期，各国都试图消除会计利润与税收所得之间的差异，但是由于会计目标和税法目标不一致，消除会计利润与税收所得的差异几乎是不可能的，因此，“会计税法分离”是历史的必然，必须正视这种分离，只能采用一定的措施协调。Early the separation of accounting, tax law, the countries are trying to eliminate the differences between accounting profit and tax income, but due to the inconsistent accounting target and the tax law, eliminate the differences in accounting profit and tax income is almost impossible, therefore, accounting law is historically inevitable, must face up to this separation, only can adopt certain measures to coordinate. 三、会计准则与所得税法的协调措施Third, accounting standards and income tax law of the coordination measures 综观“会计税法分离”带来的负面经济后果，主要是由于会计工作中没有认识到其严重性，而忽视了如何通过会计信息披露会计利润与税收所得的差异，如何既满足投资者、债权人的需要，又满足宏观管理部门的需要；会计准则与所得税法如何进行必要协调，在可能的情况下尽量减少差异。因此，我们希望通过完善会计信息的披露，尽量协调会计准则与税法在损益构成项目的差异，将“会计税法分离”带来的负面影响降到最低。T