Autor Wiadomość
yxfbbiedtj
PostWysłany: Pią 13:31, 15 Kwi 2011    Temat postu: Several developed countries, tax accounting model

Several tax accounting model developed


An Anglo-American tax accounting model tax Anglo-American model is a typical tax accounting separation model, which allows financial accounting and tax accounting differences the existence of adequate financial and accounting independence from tax constraints. The taxpayer's tax matters dealt with separately by the tax accounting, not through tax adjustments of financial accounting to achieve. Formation of such a tax accounting social factors are the following: 1. Economic system environment. Anglo-American economic system is considered the Its corporate form of organization to joint-stock enterprise mainly follow the generally accepted accounting principles. This determines the corporate tax by tax laws, but the main purpose of accounting is to provide investors with useful information for decision-making. Chinese papers League finishing. 2. Legal environment. Anglo-American common law countries belonging to the real work is not the law itself, the statute only to supplement the common law, the applicable law is the result of court rulings to be explained. As one of the tax law is no exception, so the law more general constraint on the economy, flexible, and there is no systematic and complete conduct of the corporate accounting norms. 3. The form of standardized management accounting. Anglo-American forms of management accounting is a private type, like the United States Financial Accounting Standards Board (fasb) for the self-regulatory bodies, accounting practices to generally accepted accounting principles at the core, the legislature has no direct effect on the accounting standards, the financial reporting system from the financial statements to disclosure of accounting information, are based on the usefulness of the information to investors, fully reflect the cash flows and investment decisions and relevant accounting information. 4. The power of the accounting professional team. As the power of American national government is relatively dispersed, the Government of the accounting management system is weak, the state attaches great importance to the accounting supervision system; In addition, the Anglo-American accounting profession is considered to be a promising career, the higher the status of accounting staff most of them high quality, professionalism and strong, generous salary; plus the power of the shareholders group, the CPA was seen as the economic police, in the economic life play an important role. are investor-oriented Anglo-American accounting model, such an accounting model emphasizes accounting to protect the interests of investors and potential investors, so its financial accounting follows generally accepted accounting principles, tax law is not binding,belstaff italia, accounting valuation method and basically reflect the accounting standards of scientific objectivity, providing accounting information more fair and realistic. Therefore, in order to meet the needs of taxpayers, with a corresponding financial accounting from the completely isolated from the generally accepted accounting principles to tax law, based on the target, calculated from the tax base to pay the tax and always carry out the provisions of the special tax accounting system - Tax accounting. Second, the Franco-German tax accounting model French and German tax accounting model is a typical one mode of taxation, financial accounting and tax accounting is not allowed differences exist, be considered for financial accounting tax accounting, tax authorities is a statutory accounting information users, tax accounting made clear requirements, accounting standards consistent with the requirements of tax law, business transactions being processed in strict accordance with tax law provisions. Formation of such a tax accounting social factors are the following: 1. Economic system environment. France's economic system is a planned market economy, government intervention in the economy through the economic plan. The investment system with enterprises as main body, but not the same as British and American stock market is due to underdevelopment, the Government plays an important role in the area of ​​investment, the high proportion of public ownership, corporate sources of funding a large part of the government issued to the public revenue bonds. Its corporate form of organization dominated by small family businesses, but a virtual monopoly of state-owned enterprises transportation, energy, communications, transportation and other important national pillar industry. The majority of German companies controlled or owned by banks. Therefore, France and Germany on the fair accounting information, the authenticity of the requirements are relatively weak, accounting's main objective is to meet national needs of the tax administration. 2. Legal environment. France and Germany are civil law countries. The legal system is characterized by emphasis on the role of statutory law, the structure emphasizes systematic, principled, codification and logic. Implementation of this law the national government, often through a comprehensive legal intervention in economic activities, the French standardization of financial accounting by such companies on the Code, the Securities Code and the Tax Code of the effects, therefore, France and Germany accounting and law very close relations, business has been very limited autonomy, the financial accounting treatment to a large extent affected by the tax laws. 3. The form of standardized management accounting. France and Germany form the accounting management of administrative type, such as the French Accounting Standards reflect the .

Powered by phpBB © 2001, 2005 phpBB Group