新会计准则对企业税收监管的影响研究

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摘要

随着经济全球化和资本市场国际化的发展, 会计作为商业语言,要求采用相

同或相近准则的呼声越来越高。2006 年 2 月 15 日我国财政部发布了新修订的会

计准则，包括 1 个基本准则和 38 项具体准则，新准则体现了与国际财务报告准则

的趋同，标志着一个新会计时代的开始。与此同时，新准则的应用，对税收产生

了重大的影响，尤其是对税收监管工作的影响相对较大。回顾国内外在这些方面

所做的研究可以发现，在国外，对于税会的差异，有一个比较完善的税收征管体

系作保障，能够有效地遏止偷逃税现象，但在我国税收监管体制还相当不够完善，

这是本文研究新会计准则对企业税收监管的影响的动因所在。全文主要作了以下

方面的研究：

（1）分析了目前国内外对于税会差异，采取的不同税收征管措施。国外基本

上具备比较发达的税收征管体系，税收监管问题已经非常制度化和法制化，而我

国在税收征管方面还是处于“重征收、轻管理、弱稽查”的状态。

（2）从会计准则和税法的关系演进着手，阐述了税会从合一到分离的发展过

程，虽然最终税会走向了分离，但在税会发生差异时要进行一定的协调；分析了

会计准则与会计信息，会计信息与税收监管的关系，三者互相影响，彼此依赖；

简单介绍了税收监管体系的核心三要素，即税收监管主体、监管对象和监管手段。

（3）本着重要性的原则，选取了新会计准则中对纳税产生重大影响的几项会

计准则进行研究，分别从新会计准则与税法的比较入手，分析了税会的差异，以

及新准则产生的新利润操纵行为，并讨论了对税收监管的影响。

（4）通过建立博弈模型，分析了政府监管人员和监管对象之间的博弈关系，

并进一步从监管成本等要素全面分析了税收监管的尺度，以实施有效的税收监管,

即税收监管的对象如何确定、税收监管力度如何安排、政府应如何对违规的纳税

人进行惩罚以及有效的税收监管应该达到一个怎样的目标。

（5）探讨了新会计准则下，税收监管手段的选择，引入分析性复核方法进行

纳税舞弊行为的判断，揭示税收的有效监管过程。

关键词：新会计准则，税法，税收监管对象，税收监管手段

ABSTRACT

Along with the development of economic globalization and capital market

internationalization, the accountancy is a business language, the noise of shouting which

requests to adopt same or close by standard is more and more high.February 15,2006

our country the Ministry of Finance released a lately- revised ccountancy standard,

including a basic standard and 38 concrete standards, new standard body now report

standard with international finance to tend together, symbolize a new beginning of

accountancy ages.At the same time, the application of new standard, produced

important influence to the revenue from tax, is the influence which takes charge of a

work to the revenue from tax is opposite particularly bigger.Review domestic outside se

aspects do of the research can discover, abroad, for tax meeting of difference, there is a

more perfect revenue from tax to advertise for tube system to make a guarantee, can

stop to steal evasion of duty phenomenon availably, but at our country the revenue from

tax take charge of a system still very not enough perfect, this is this text to study a new

ccountancy standard to the business enterprise revenue from tax takes charge of of

influence of move because of place.The full text mainly made a following research:

(1)Analyze domestic and international currently for tax would difference, adopt of

the different revenue from tax advertise for tube measure.The abroad has more

flourishing revenue from tax to advertise for tube system basically, revenue from tax's

taking charge of a problem has already systemized very much with legalization, but

our country advertise for tube aspect to still be placed in the appearance of"heavy

collect, light management, weak auditor" in the revenue from tax.

(2)The standard relationship with tax law evolution begins from the accountancy,

elaborating a tax would from unite as one disjunctive of development process,

although the end tax wills heads for to separate, to carry on certain coordination when

the tax will take place difference;Analyzed accountancy's standard to attend meeting to

account the relation that the information, accountancy's information and revenue from

tax take charge of, three mutual influence, each other depends on;Introduced revenue

from tax to take charge of the core of system three main factors in brief, then the

revenue from tax takes charge of corpus and takes charge of object and takes charge of

means.

(3)Be in the light of the principle of importance, selected by examinations a new

ccountancy standard in carry on a research towards paying tax to produce important

influence of a few accountancy's standards, distinguish from new accountancy's

standard and tax law relatively commence, analyzing a tax a meeting of difference, and

new standard creation of the new profits manipulate behavior, and discuss to take

charge of to the revenue from tax of influence.

(4)Pass the establishment game model, analyzed a government to take charge of a

personnel and take charge of the game of of object relation, and further from take

charge of cost etc. the main factor analyzed revenue from tax to take charge of

completely of the dimensions take charge of by carrying out valid revenue from tax,

namely the revenue from tax take charge of of object how make sure, the revenue from

tax take charge of strength how to arrange, government's what if carrying on

punishment and valid revenue from tax to take charge of to the taxpayer for violating

the rules should attain a how of target.

(5)Inquiry into a new ccountancy standard a bottom, the revenue from tax took

charge of the choice of means, leading to recheck a method to carry on the judgment

which pays tax to embezzle behavior into the analysis, announcing to public revenue

from tax to take charge of process effectively.

Key word：New accountancy's standard, Tax law, The object of tax

regulation, The means of tax regulation

摘要

ABSTRACT

第一章绪论 .................................................. 1

§1.1 问题的提出 ............................................ 1

§1.2 国内外研究现状简述 .................................... 1

§1.3 研究的目的与意义 ...................................... 3

§1.4 本文的研究方法与结构框架 .............................. 4

§1.4.1 研究方法 .......................................... 4

§1.4.2 本文的结构安排 .................................... 5

§1.5 本章小结 ...............................................6

第二章课题研究涉及的几个基本问题 ............................. 9

§2.1 税收法规与会计制度关系的演进 .......................... 9

§2.1.1 税收法规与会计制度关系的发展历程 .................. 10

§2.1.2 税收法规和会计制度的分歧 .......................... 10

§2.1.3 实现税收法规和会计制度有机协作的必要性 ............ 11

§2.2 税收监管与会计准则的关系 .............................. 11

§2.2.1 会计准则对会计信息质量的重要性 .................... 11

§2.2.2 会计信息支持税收监管的实施 ........................ 13

§2.2.3 税收信息与会计信息的互相协作 ...................... 13

§2.3 税收监管体系的构成 .................................... 14

§2.3.1 税收监管的主体 .................................... 14

§2.3.2 税收监管的对象 .................................... 15

§2.3.3 税收监管的手段 .................................... 16

§2.4 本章小结 .............................................. 17

第三章新会计准则与税法的差异比较 ............................. 18

§3.1 《债务重组》准则的收益计量变化 ........................ 18

§3.1.1 新旧《债务重组》准则收益计量的变化 ................ 18

§3.1.2 新《债务重组》准则与税法的差异 ................... 18

§3.2 公允价值引入导致的主要差异 ........................... 21

§3.2.1 《投资性房地产》新会计准则介绍及与税法的差异比较 .. 21

§3.2.2 《金融工具确认和计量》及其对企业纳税义务的影响 .... 24

§3.2.3 《企业合并》新会计准则介绍及对企业纳税产生的影响 .. 28

§3.3 新《所得税会计》准则的主要变化 ........................ 29

§3.3.1 新旧《所得税会计》准则的比较 ..................... 29

§3.3.2 新《所得税会计》准则与所得税法的差异 ...............31

§3.4 本章小结 .............................................. 31

第四章新会计准则对税收监管对象的影响 ......................... 32

§4. 1 税收监管中的博弈模型分析 ............................. 32

§4.1.1 逃避税的概念 .......................................32

§4.1.2 税收监管对象与税收监管者的博弈模型建立及求解 ...... 34

§4.1.3 测算我国逃税规模和税收监管概率 .................... 37

§4.2 逃税案例剖析 ...........................................39

§4.2.1 案情简述 ...........................................39

§4.2.2 房地产企业偷逃税的主要手段 .........................40

§4.2.3 新准则下研究房地产企业偷逃税防范措施 ...............42

§4.3 新会计准则引起的税收监管对象的利润操纵分析 ............ 45

§4.3.1 新《债务重组》对企业利润操纵的影响 .................45

§4.3.2 新《存货》对企业利润操纵的影响 .................... 46

§4.3.3 新《非货币性交易》对企业利润操纵的影响 ............ 47

§4.3.4 《企业合并》对企业利润操纵的影响 .................. 49

§4.3.5 新《资产减值》对企业利润操纵的影响 ................ 51

§4.4 本章小结 ...............................................52

第五章新会计准则对税收监管手段的影响 ........................ 53

§5.1 新会计准则舞弊查证中税收监管者的专业判断能力 ...........53

§5.2 新会计准则下税收监管手段的选择 .........................55

§5.2.1 采用分析性复核方法的税收监管手段 ...................55

§5.2.2 税项分析法 .........................................57

§5.2.3 针对公允价值的税收监管手段 .........................58

§5.3 分析性复核方法在纳税舞弊查证中的应用分析 .............. 60

§5.3.1 样本选择与资料来源 ................................ 60

§5.3.2 财务指标选择 .......................................61

§5.3.3 指标描述性统计与分析 ...............................66

§5.4 本章总结 ...............................................68

第六章结论与政策建议 ......................................... 69

§6.1 全文结论 ...............................................69

§6.2 对策建议 ...............................................70

§6.2.1 税法应对新会计准则作出相应的调整 ...................70

§6.2.2 强化税收征管职能，优化税收监管 .................... 71

§6.2.3 建立完善的评估体系 ................................ 72

参考文献 ...................................................... 74

在读期间公开发表的论文 ........................................ 77

致谢 ........................................................ 78

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摘要：

摘要随着经济全球化和资本市场国际化的发展,会计作为商业语言,要求采用相同或相近准则的呼声越来越高。2006年2月15日我国财政部发布了新修订的会计准则，包括1个基本准则和38项具体准则，新准则体现了与国际财务报告准则的趋同，标志着一个新会计时代的开始。与此同时，新准则的应用，对税收产生了重大的影响，尤其是对税收监管工作的影响相对较大。回顾国内外在这些方面所做的研究可以发现，在国外，对于税会的差异，有一个比较完善的税收征管体系作保障，能够有效地遏止偷逃税现象，但在我国税收监管体制还相当不够完善，这是本文研究新会计准则对企业税收监管的影响的动因所在。全文主要作了以下方面的研究：（1）分析了目前国内...

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