The new accounting standards have been January 1, 2007 became fully implemented in listed companies. Recently in the tax net and other units from China held between the new accounting standards and tax expert seminar, experts discussed from different angles the new accounting standards and tax aspects of various differences and focus around the new accounting standards and tax law causes of the differences that the differences in content and solutions, how to master the new accounting standards, etc were also discussed.
Accounting professor, Sun Jianguo, China's tax chief expert network that will produce accounting standards and tax differences are inevitable problems. First of all, the two are not the same as the objectives to be achieved. Accounting objective is to truly and objectively reflect the financial position, operating results and cash flow, while the main objective of tax laws through fair taxes, fair competition to ensure the realization of revenue. Second, the basic premise of the two different. The four new accounting standards is a prerequisite for accounting entity, going concern, accounting stage and monetary measures. The corporate income tax the taxpayer is different from the accounting entity, but also for income, expenses, assets and liabilities of the recognition, measurement of the time and scope of the differences between temporary and permanent inevitably produce differences. Again, the principles between the two is not the same. In addition to a number of income tax law to follow accounting principles, the main legal principles should adhere to the principle of equity, income and balanced principles, anti-avoidance principle and the principle of administrative efficiency.
"It is precisely because of the existence of differences between accounting and tax law, we will carefully study where different, so we all know how to handle these differences." Fang Beijing National Accounting Institute associate said, "This happens to be our National Accounting Institute and China's tax net services such as consulting, as an important research topic in 2007 is an important cause. "
Central University of Finance and Accounting Institute Professor Yu Yingmin that the promulgation of new accounting standards reflect three major breakthroughs. First, from the domestic system to achieve a breakthrough to international standards. The old accounting standards and accounting systems, generally speaking, the basic system is still based on domestic. But this time, accounting standards issued by the International Accounting Standards adopted consistent with the principles and approach, and has been recognized by the International Accounting Standards Committee. Second, realized from the service manager to service stakeholders breakthrough. The old accounting standards and accounting system is mainly to meet the managers, in particular the needs of the government administration system system. Overall, to meet the higher authorities on the line. But under the new guidelines, they should as far as possible the demands of investors, creditors, managers, regulators and the public need for information from such persons. Third, the new guidelines to achieve a heavier weight long-term development of the current profit breakthroughs. For example, new standards in the recognition, measurement and financial reporting structure, and established the core of the balance sheet in order to limit short-term business. Over the years, the income statement financial statements of the enterprise system has been living in a prominent position, profits as the management of all aspects of corporate performance assessment to measure key indicators of corporate profitability, but it's easy for some companies to leave short-term profit manipulation profit space, and The new accounting standards system highlights the balance sheet of the report system in the central position of the balance required enterprises to enhance the quality of information. Assets less liabilities of enterprises in the balance of the equity increase in circumstances that increase the enterprise value, shareholder wealth and growth, which broke through the traditional concept of pure profit, helped promote the company implementing the scientific development concept, improve asset liability management, optimization of assets and capital structure, improve decision-making level, to avoid focusing only on immediate interests and advance the implementation of income distribution, long-term strategy to fully focus on business and sustainable development.
On the positive role of the new accounting standards, experts agreed that the new accounting standards such as accounting policy choices in research and development costs capitalized into the system, a change in our total cost of R & D requirements, meet the recognized criteria for the expenditure of development activities allow capitalization. This policy will encourage enterprises to increase science and technology and R & D activities Touru, promote technological upgrading and industrial restructuring, Wei 钀藉疄 central authorities of the country through science, encourage their independent innovation of the call, creating a good accounting Zhengce environment, success in the eyes benefit in the long run. Another example, the new accounting standards focus on the protection of economic and social harmonious development of areas in cost accounting, and international technology accordance with a market demand and further improve the cost-compensation system, Gaijin a cost accounting project and Fangfa, firms will Chengdan the disposal of fixed assets obligations of social responsibility accounting system introduced in order to be more scientific, rational, comprehensive cost information to reflect, to ensure that the cost of compensation and workers compensation, to avoid ahead of distribution, the implementation of harmonious development.
New accounting standards and tax law differences between expression? With years of practical experience of Gao Yun Bin revenue from substance over form, prudence, accrual and cash basis of accounting principles and other important new guidelines compared with the differences in tax law content. In his view, both old and new accounting standards and tax laws are differences in the income tax on the more obvious, accounting standards and the income tax system should be more coordination of space.涓浗绋庣綉娑夌◣椋庨櫓鐮旂┒瀹や笓瀹堕檲钀嶇敓璁や负锛岀洰鍓嶇◣鍔￠儴闂ㄥ湪姝ゆ柟闈㈠姩浣滄湁鐐圭◢鎱? He said, because the scope of the implementation of new accounting standards is still limited to listed companies, compared to other companies is the implementation. In other words, you can do can not execute, so the tax sector, there is a policy of transition. In addition, regardless of how changes in the accounting system, tax policy, if unchanged, the taxpayers or tax payments from tax in accordance with accounting principles.
Capital University of Economics Professor Zhang Chunping, Shandong Finance Institute Professor Cai Changfu, the Chinese team of experts Wang Lingdeng tax net policy statement, also in the use of new accounting standards for attention were two tips. First, note that the application of fair value must meet strict preconditions. In accordance with the provisions of the new accounting standards, listed companies should establish and improve related with the fair value of the decision-making system, in strict accordance with the new standards require, carefully selected and appropriate fair value measurement model. To determine the fair value method of valuation assumptions and the main parameters related to the selection of a determined, it should be full disclosure. Meanwhile, for compliance with international practices and China's actual conditions, such as some financial assets and liabilities, exchange and other non-monetary assets, allowing the use of fair value. Made for some media, "the introduction of fair value will significantly increase business risk of profit and loss control, accounting information will lead to chaos" problem, experts think this worry is unnecessary. Because the new guidelines on the use of fair value set many restrictions, so long as the correct grasp, we can accurately and effectively monitor the application.
銆??浜屾槸鍦ㄨ繍鐢ㄤ竴浜涘噯鍒欓」鐩椂锛岃鎶婃彙濂芥斂绛栫晫闄愩? Accounting Standards in the construction of certain significant accounting policies for the appropriate adjustments and improvement of relevant standards of these projects, to grasp the policy limits, the policy is good, with properly. For example, the new guidelines require companies timely provision for asset impairment, impairment loss is recognized, to reflect the true value of the assets, but did not allow the companies make more impairment, but does not allow enterprises to establish a secret preparation, also does not allow pre-identified impairment of long-term assets to be back, but against corporate use of old and new convergence criteria for the occasion, random early reversal of impairment losses, adjusted profit.鍙堝锛屾柊鍑嗗垯鏀瑰彉浜嗙爺鍙戣垂鐢ㄧ殑鍋氭硶锛屽厑璁稿皢閮ㄥ垎寮?彂鏀嚭璧勬湰鍖栦綔涓鸿祫浜х‘璁ゅ垪鎶ャ? This policy will greatly improve the high-tech companies, venture capital enterprises or larger corporate R & D financial position and performance level, encouraging these companies to increase R & D investment. But these expenses must meet stringent recognition criteria, does not allow companies will not meet the requirements of the development expenditure recognized as an intangible asset.瑕佹帉鎻″ソ杩欎簺鍏蜂綋鐨勬斂绛栵紝灏遍渶瑕佷紒涓氳储鍔′汉鍛樺拰鐩稿叧璐ｄ换浜轰弗鏍兼妸鍏筹紝鍒囧疄鎵挎媴璧疯矗浠绘潵銆?br />
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