- cloud123
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个人所得税因其具有国家、政府聚集财政收入,以实现经济宏观调控和调节社会收入分配的两大职能,已成为世界各国税收体系中的一个重要税种。我国个人所得税是1994年税制改革以来收入增长最为强劲的税种之一,目前已成为国内税收中的第四大税种,在部分地区已跃居地方税收收入的第二位,成为地方财政收入的主要来源。随着经济的进一步发展,税收管理水平的不断提高,特别是全社会纳税意识的进一步增强,个人所得税收入和所占比重将会进一步提高。国家征收这些税收,经过财政二次分配,向低收入群体倾斜,以达到调节收入分配的目的。然而,个人所得税是世界上最难征管、最易流失的税种。发展中国家的我国个人所得税流失情况更为严重。本文针对我国个人所得税流失的方式,根据其流失的原因提出了遏制个人所得税流失的主要对策。
Individual income tax has become an important one of the fax categories because of its two major functions. One is to help the country and the government aggregate revenue so as to carry out economic macro-control , and the other one is to regulate social income distribution . The personal income tax is one of the most rapidly increased in china"stax categories, and now it has ranked NO,4 in China ‘s fax categories. What"s more, it has ranked NO.2 in some areas and become the main source of the local revenue. As the economy develops further, and the levels of tax administration improves, especially the awareness of the whole society to pay taxes strenthens, personal income tax revenue will take a lager part of the total revenue. These taxes collected by the state through fiscal second distribution, tilted to the low-income groups to achieve the purpose of regulating the distribution of income. However, the personal income tax collection and management of the world"s most difficult, most likely the loss of taxes. Personal Income Tax in China for developing countries is even more serious. According the way and reason that the taxes loses, this paper puts forward major measures to curb the loss of Individual income tax.
由于税法和会计的不同规定,税前会计利润和应纳税所得必然存在着差异。所得税会计正是研究处理会计利益和应税收益差异的会计方法。随着我国经济的发展,所得税会计逐步发展成熟。2006年2月15日财政部颁布的《企业会计准则第18号所得税》对我国的所得税会计产生了重要影响,它的出台实现了我国与国际会计准则的趋同,进一步完善了我国社会主义市场经济体制,提高了我国所得税的会计处理水平,它规定对暂时性差异统一采用资产负债表债务法处理,实现了我国所得税会计的重大突破,采用资产负债表法进行会计核算为决策者提供了更好的信息,同时也体现了我国会计信息使用者对所得税会计信息更高层次的要求。本文通过对新旧所得税会计方面的比较分析,指出新旧所得税会计的差异,为随之产生的新所得税会计的应用问题提出一些建议。
Because of different tax and accounting requirements, pre-tax accounting profit and taxable income differences are bound to exist. Income Tax Accounting is the study of accounting and taxable income differences between the interests of the accounting method. As China"s economic development, income tax accounting and gradually mature. February 15, 2006 Ministry of Finance issued the "Corporate Income Tax Accounting Standards No. 18" Accounting for Income Taxes for China had an important impact, its introduction in China to achieve convergence with international accounting standards, further improving China"s socialist market economy system, improve the level of our income tax accounting, which provides for uniform application of temporary differences between the balance sheet treatment of debt and achieve a major breakthrough in China"s income tax accounting, using the balance sheet method, accounting for decision-makers better information, but also reflects the users of accounting information on income tax accounting information at a higher level requirements. Based on the analysis of the old and the new accounting, this paper points out the differences between the old and the new, so as to put forward some suggestions for application of new income tax.
- meira
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Abstract: Personal income tax because of their countries, governments Juji revenue, Yi economic macro-control and regulation of the two major functions of Social Income Distribution has become the world Geguo tax system is an important tax. China"s personal income tax is the tax reform of 1994 the strongest growth since the tax revenue, one has become the fourth largest tax revenue, in some areas has leapt to second place in local tax revenue, a major local financial revenue source. With the further development of the economy, tax administration the continuous increased, particularly awareness of the whole community to further enhance tax, personal income tax revenue and the share of Bi Chong will further increase. These taxes collected by the state through fiscal second distribution, tilted to the low-income groups in order to achieve the purpose of regulating the distribution of income. However, the personal income tax collection and management of the world"s most difficult, most likely the loss of taxes. Loss of Personal Income Tax in developing countries is even more serious. In this paper, the way the loss of personal income tax in China, according to the reasons for the loss of personal income tax proposed to curb the loss of key measures.
Because of different tax and accounting requirements, pre-tax accounting profit and taxable income differences are bound to exist. Income Tax Accounting is the study of accounting and taxable income differences between the interests of the accounting method. As China"s economic development, income tax accounting and gradually developed. February 15, 2006 Ministry of Finance issued the "Corporate Income Tax Accounting Standards No. 18" Accounting for Income Taxes for China had an important impact, its introduction in China to achieve convergence with international accounting standards, further improving China"s socialist market economy system, improve the level of Income Tax accounting treatment, which provides for temporary Unity of Differences liabilities using the balance sheet liability method processing, realization of our income tax accounting for Chongdatupo, using the balance sheet method for accounting for the policy makers to provide a better information, but also reflects the users of accounting information on income tax accounting information at a higher level requirements. This article on comparison of old and new income tax accounting analysis of the differences between the old and new income tax accounting for the attendant of the new income tax accounting for some proposal.
- 可乐
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Abstract: personal income tax due to its state and government revenues, gathered to achieve economic macro social income distribution and adjust the two big functions, has become the world in the tax system is an important categories. Personal income tax is the tax system reform since 1994 tax revenue growth, one of the most powerful domestic has become the first four categories of taxes, in part of the income tax already in the second place, become the main source of local fiscal revenue. With the further development of economy and the improvement of taxation management, especially the whole society"s awareness to pay individual income tax revenues, further strengthen and proportion will further improve. These tax levied by national finance, secondary distribution, to low-income tilt, in order to achieve the objective adjusting income distribution. However, the individual income tax, the hardest thing in the world is the most easy loss of taxes. In developing countries, the personal income tax loss situation worse. In this paper, the loss of individual income tax according to its way forward contain drain on the main countermeasures of individual income tax.
Due to the different accounting tax law and accounting profit and tax regulations, the taxable income difference exists. Income tax the accountancy"s accounting research interests and taxable income difference of accounting method. With the development of our national economy, the income tax accounting gradually mature. On February 15, 2006 the ministry promulgated according to the accounting standards for enterprises no. 18 income tax accounting for China, and it has important influence on China and realize the international convergence of accounting standards, and further perfect our socialist market economy system, improve the level of our country income tax accounting, it stipulates for temporary differences with balance sheet debt, the income tax accounting major breakthroughs in the balance sheet, accounting for policymakers method provides a better information, but also reflect the accounting information user on income tax accounting information request higher level. Based on the comparative analysis on income tax accounting, points out the difference between accounting and tax for income resulting new accounting application problems and put forward some Suggestions.
- 慧慧
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我很认真的楼主,有些参考翻译器
Individual income tax due to its state and government revenues, gathered to achieve economic macro social income distribution and adjust the two big functions, has become the world in the tax system is an important categories. Personal income tax is the tax system reform since 1994 tax revenue growth, one of the most powerful domestic has become the first four categories of taxes, in part of the income tax already in the second place, become the main source of local fiscal revenue. With the further development of economy and the improvement of taxation management, especially the whole society"s awareness to pay individual income tax revenues, further strengthen and proportion will further improve. These tax levied by national finance, secondary distribution, to low-income tilt, in order to achieve the objective adjusting income distribution. However, the individual income tax, the hardest thing in the world is the most easy loss of taxes. In developing countries, the personal income tax loss situation worse. In this paper, the loss of individual income tax according to its way forward contain drain on the main countermeasures of individual income tax.
Due to the different accounting tax law and accounting profit and tax regulations, the taxable income difference exists. Income tax the accountancy"s accounting research interests and taxable income difference of accounting method. With the development of our national economy, the income tax accounting gradually mature. On February 15, 2006 the ministry promulgated according to the accounting standards for enterprises no. 18 income tax accounting for China, and it has important influence on China and realize the international convergence of accounting standards, and further perfect our socialist market economy system, improve the level of our country income tax accounting, it stipulates for temporary differences with balance sheet debt, the income tax accounting major breakthroughs in the balance sheet, accounting for policymakers method provides a better information, but also reflect the accounting information user on income tax accounting information request higher level. Based on the comparative analysis on income tax accounting, points out the difference between accounting and tax for income resulting new accounting application problems and put forward some Suggestions.
- 皮皮
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Abstract: Personal income tax because of its country, the government gathered revenues to achieve economic macro-control and balance the two major functions of the income distribution has become a worldwide tax system, an important tax. China"s personal income tax is the tax reform of 1994 the strongest growth since the tax revenue, one has become the fourth-largest tax revenue, in some parts of the local tax revenue has leapt to second place, to become a major local financial revenue source. With the further economic development, increasing levels of tax administration, particularly tax the whole community to further enhance awareness, share of personal income tax revenue and would be further improved. These taxes collected by the state through fiscal second distribution, tilted to the low-income groups in order to achieve the purpose of regulating the distribution of income. However, the personal income tax collection and management of the world"s most difficult, most likely the loss of taxes. Loss of Personal Income Tax in developing countries is even more serious. In this paper, the way of Personal Income Tax, in accordance with its reasons for the loss made to contain the loss of major personal income tax measures.
Because of different tax and accounting requirements, pre-tax accounting profit and taxable income differences are bound to exist. Income Tax Accounting is the study of accounting and taxable income differences between the interests of the accounting method. As China"s economic development, income tax accounting and gradually developed. February 15, 2006 Treasury issued "Accounting Standard No. 18 corporate income tax" on income tax accounting in China had an important impact, its introduction in China to achieve convergence with international accounting standards, further improving China"s socialist market economy system, improve the level of our income tax accounting, which provides for uniform application of temporary differences between the balance sheet treatment of debt and achieve a major breakthrough in China"s income tax accounting, using the balance sheet method, accounting for decision-makers better information, but also reflects the users of accounting information on a higher level of income tax accounting information requirements. Based on the old and the new income tax accounting comparative analysis of differences between the old and new income tax accounting for the resulting application of new income tax accounting issues to make some suggestions.