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The American model of tax accounting

2019-03-04 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- The American model of tax accounting,供大家参考学习,这篇论文讨论了美国的税务会计模式。美国实行财税分离的税务会计模式,是唯一一个建立税务会计理论框架的国家。美国的税务会计是完全脱离公认会计原则的另一套报表体系,是建立在税法目标基础之上,从税基的计算到税款的缴纳,始终贯彻税收法案规定的专门会计体系。为此,美国税务会计界在国家税收署的支持下,已经建立起一套税务会计的完整的理论框架。

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The United States is famous for its "free style" market economy system, in which the government does not directly intervene in the economy. Its investment system is dominated by enterprises, and supply and demand are determined by the market. The securities market is extremely developed. Its enterprise organization form is given priority to with joint-stock system enterprise, abide by generally accepted accounting principle. The United States is a country of common law. What really matters is not the law itself, but the statutory law is a supplement to the common law, and the applicable law is interpreted by court cases. The American government and the public have a strong sense of risk and pay attention to the realization of self-value. Accounting management in the United States is a folk type, and the accounting professional group is quite powerful. For example, the financial accounting standards board in the United States is a self-regulatory body, and generally accepted accounting principles are the core of accounting standards. Accounting profession in the United States is considered to be a promising career. Accounting personnel have a high status. Most of them are highly qualified, professional and well-paid.

Due to the combined influence of the above factors, tax accounting in the United States is another set of statement system completely divorced from generally accepted accounting principles. It is a special accounting system established on the basis of tax law objectives, from the calculation of tax base to the payment of tax, and consistent with the provisions of tax bill. To this end, the American tax accounting community has established a complete theoretical framework of tax accounting with the support of the national tax office. This theoretical framework includes the purpose of tax accounting, tax accounting hypothesis or basic premise, and tax accounting methods, which serve as the theoretical basis for adjusting financial accounting information and filing tax returns. Therefore, the American tax accounting fully reflects the independence of financial accounting characteristics.

The United States is the only country that has established the theoretical framework of tax accounting. Not only that, the United States has also accumulated a lot of experience in tax accounting practice. Although in terms of tax and accounting environment, China's market economy is a market economy under the guidance of the government, and it is not as developed as the capital market of the United States, and there is a certain gap with the United States in other aspects. However, it is an inevitable result to meet the needs of all aspects for our country to use the American tax accounting model for reference to establish the tax accounting model which separates financial accounting from tax accounting.

Since the 1990s, China's enterprise accounting reform has been in the forefront of economic reform. Before the reform of accounting, the basic characteristic of accounting work in China is "finance decides finance, and finance decides accounting". Therefore, the revenue and expenses recognized and measured by the accounting system are basically the same as the corresponding items recognized and measured by the tax law. Therefore, the issue of tax accounting has not attracted the attention of the accounting community. With the transition of China's accounting standardization system from accounting system to accounting standards, it breaks out of the frame of "finance decides finance, finance decides accounting", and gradually forms a relatively independent and perfect accounting management and accounting mode. After the reform of accounting system and tax system, the gap between China's tax law and accounting standards shows an expanding trend. Financial accounting no longer integrates the requirements of finance and tax law, but follows accounting standards.

Tax is a kind of behavior that the country participates in social wealth distribution with the power of political power. In the tax relations, the government and the investor are a pair of behavior subjects which play games with each other, and their behavior difference determines the inevitability of the separation of tax accounting and financial accounting. First of all, taxation is a mandatory behavior of the government by virtue of the state machine, while the return on investment of investors is the objective result of market operation. Second, the government is free to tax, and investors to obtain the return on investment is paid. Moreover, government tax revenue needs to be stable, and investors' investment returns may be unstable due to market changes. The investor is faced with the risk of investment, which leads to the investor requires the accounting to adopt the principle of prudence, that is, the investor can confirm the expected loss in advance but does not confirm the expected income.

On the one hand, investment subjects can be divided into the state and natural persons, but when the investment subject is the state, the government has two jobs, both as the tax collector and the recipient of investment returns. This means that the two systems need not be separated. However, with the deepening of economic reform, when the main body of investment is characterized by diversification, the opposition between the non-state-owned enterprise owners and the government in income distribution will gradually emerge. On the other hand, the separation of the two is the requirement of the diversification of information users. And with the mature socialist market economy and the stock company established, users of financial statements have been from a single country related departments to develop in the direction of diversification, the tax authorities is one of the users of financial statements, users of more and more important is that the Banks, the shareholders of a company, the public investors, company managers, etc., their internal requirement of accounting objective reveal in gradually increased, in order to provide useful accounting information for their decision-making.

Because the comprehensive quality of tax personnel and accounting personnel in China is generally not high, and tax work and accounting work have a high degree of professionalism, it is easy to form tax personnel familiar with the tax law but do not understand the relevant accounting knowledge; However, accountants are familiar with accounting practice but do not understand the status quo of relevant tax laws. This increases the difficulty of actual work virtually. The separation of tax accounting and financial accounting, can make our financial personnel from contradictions cross because of the tax law and accounting system was in a dilemma situation, thus leisurely, properly deal with the financial and tax accounting events, truly provide accounting information, according to the requirements of true and fair and calculate the current tax payable. Tax personnel can also concentrate on the requirements of the tax law, the use of tax accounting methods to determine the amount of tax payable by enterprises, without considering the provisions of accounting standards. Only in this way can financial accounting and tax accounting be allowed to perform their respective duties and do their best.

Because for a long time, people for tax accounting "but beg on the feasible operation", "not to complete" theory, tend to focus on specific methods of research, so far, in addition to the United States, there is no any country puts forward the theoretical framework of tax accounting, and ignore the theory construction, is bound to affect the actual work. The revenue act of the United States, introduced in 1987, is both the highest federal tax law and the theoretical guide to U.S. tax accounting. Starting from the goal of tax accounting, it elaborates the various concepts of tax accounting in a clear hierarchy. Based on the accounting method of recognizing revenue and expenses, it constructs a complete theoretical framework of tax accounting. China can refer to this bill, and combined with the actual situation of our country, improve tax legislation, strengthen the construction of tax accounting theory, and construct the theoretical framework of our tax accounting.

The United States is the country with the most perfect accounting standards in the world, which adopts the tax accounting mode of separation between tax accounting and financial accounting, but fails to better avoid accounting fraud and tax evasion. First enron, an American energy giant, exposed more than $1.2 billion in accounting fraud. Then came financial scandals at worldcom, America's second-biggest long-distance telephone company, and xerox, the world's biggest copier maker. At the same time, one of the five accounting firms, Arthur Andersen, went bankrupt because of its involvement in auditing the financial statements of enron and worldcom. It can be seen that the mode of separation of tax accounting and financial accounting cannot guarantee the authenticity and reliability of accounting information. It can only reduce the probability of false information, but cannot fundamentally eliminate false information. Therefore, if China adopts this model, tax authorities should not be complacent because this model is an advanced model introduced from developed countries, thinking that they can rest easy. Instead, they should adopt a more cautious attitude to solve new problems arising under the new model and strengthen the collection and management of tax, so as to achieve the desired effect.

Accounting profession in the United States is considered to be a promising career. Accounting personnel have higher status, higher quality and strong professional dedication. Although there are a lot of accountants in China, their overall quality is not high. This situation directly affects the provision of financial and tax information, resulting in low information quality and unreliable information. Therefore, accounting personnel can be trained before their posts or relevant theories and treatment methods of tax accounting can be added to the content of continuing education of accounting personnel, so that accounting practitioners can master relevant knowledge. Only in this way can we provide useful decision-making information for users of accounting information and relevant information about tax payment for enterprise management authorities and tax authorities.

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