1、/ / / / 吧會(huì)計(jì)準(zhǔn)則昂絆所得稅法分離的辦經(jīng)濟(jì)的運(yùn)行機(jī)制壩探討捌- incom襖e tax a百ccounti昂ng stan凹dards s胺eparate鞍 econom埃ic oper哀ation m佰echanis癌m瓣自1992年1百1月頒布企業(yè)半會(huì)計(jì)準(zhǔn)則以來(lái)哎，我國(guó)會(huì)計(jì)準(zhǔn)則盎哎共經(jīng)歷四次較為埃重大的修改，實(shí)澳現(xiàn)了我國(guó)會(huì)計(jì)準(zhǔn)靶則與國(guó)際財(cái)務(wù)報(bào)按告準(zhǔn)則的實(shí)質(zhì)性壩趨同，企業(yè)的會(huì)捌計(jì)信息質(zhì)量也得稗到了逐步提升。鞍隨著會(huì)計(jì)準(zhǔn)則的般不斷變遷，會(huì)計(jì)白準(zhǔn)則與所得稅法礙完成了從統(tǒng)一到辦分離的過(guò)程(以八下簡(jiǎn)稱八“頒會(huì)計(jì)把阿稅法分離皚”襖)，而且分離程芭度逐步擴(kuò)大。凹“艾會(huì)計(jì)背背稅法分離奧”拌使會(huì)計(jì)核

2、算的獨(dú)唉立性加強(qiáng)，但也敗產(chǎn)生了負(fù)面的經(jīng)岸濟(jì)后果，如濫用骯會(huì)計(jì)政策，造成矮會(huì)計(jì)信息不對(duì)稱爸等等。因此，如稗何正確認(rèn)識(shí)芭“胺會(huì)計(jì)笆敖稅法分離襖”搬的必然性、如何案直面其經(jīng)濟(jì)后果哀、如何規(guī)范會(huì)計(jì)耙處理顯得十分必芭要。案Since N擺ovember矮 1992, 板promulg辦ated th藹e accou佰nting s凹tandard阿s for e胺nterpri般ses , 啊the Chi凹na acco稗unting 扒standar邦ds (1) 背a total皚 of 4 t俺imes mo把re sign伴ificant阿 change把s, real頒izes ou半r 靶

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4、 un斑ificati耙on to t礙he sepa搬ration 稗of the 疤process案 (herei凹nafter 啊referre斑d to as礙 accou瓣nting -安 separa拜tion of礙 the ta搬x law)扒, and t凹he degr唉ee of s哎eparati巴on grad巴ually e捌xpandin背g. Acc氨ounting伴 - sepa啊ration 藹of the 礙tax law柏 to re拔inforce頒 the in按depende吧nce of 八the acc吧ounting矮, but a案lso

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6、quenc拌es, how把 to reg胺ulate t骯he acco捌unting 襖treatme案nt is v奧ery nec胺essary.八 頒一、會(huì)計(jì)準(zhǔn)則變皚遷與會(huì)計(jì)瓣礙稅法的逐步分離白A, acco捌unting 柏standar熬ds and 敗account擺ing cha芭nge - t板he grad扳ual sep笆aration班 of the懊 tax la俺w 耙1992年以前傲，我國(guó)實(shí)行以計(jì)案劃經(jīng)濟(jì)為主的經(jīng)愛濟(jì)體制，會(huì)計(jì)制岸度與所得稅法的霸規(guī)定基本一致。埃1992年11絆月，財(cái)政部頒布岸了企業(yè)會(huì)計(jì)準(zhǔn)疤則，引入了國(guó)熬際通行的會(huì)計(jì)慣艾例，其中最具代笆表性的是會(huì)

7、計(jì)穩(wěn)暗健性原則(也可爸稱之為謹(jǐn)慎性原疤則)。會(huì)計(jì)穩(wěn)健敗性原則和稅收公俺平原則不相容，艾稅收依據(jù)公平原爸則要求稅收征管敗的公平，也要求擺對(duì)會(huì)計(jì)利潤(rùn)的公版平征稅；會(huì)計(jì)穩(wěn)擺健性原則卻要求唉公司對(duì)收入和損霸失的確認(rèn)采取謹(jǐn)藹慎的策略，即盡暗量確認(rèn)損失和謹(jǐn)拔慎確認(rèn)收入。正敗是1992年的巴會(huì)計(jì)改革，使得背我國(guó)企業(yè)的會(huì)計(jì)熬利潤(rùn)與稅收所得班首次出現(xiàn)了明顯罷的差異，由此拉昂開我國(guó)會(huì)計(jì)準(zhǔn)則扳與所得稅法分離白的序幕。按1992 ye昂ars ago愛, our c百ountry 懊execute芭s is gi白ven pri癌ority t敖o with 愛planned安 econom芭y of th邦e ec

8、ono皚mic sys按tem, th藹e provi矮sions o艾f the a拌ccounti絆ng syst罷e奧m and i翱ncome t耙ax law.柏 In Nov愛ember 1傲992, th般e minis白try of 藹finance拌 issued挨 accou霸nting s拌tandard安s for e俺nterpri拜ses, t皚he intr背oductio斑n of in邦ternati捌onally 懊accepte艾d accou霸nting p按ractice奧s, one 拔of the 昂most re挨present皚ative i藹

9、s the a昂ccounti盎ng cons昂ervatis芭m princ疤iple (a瓣lso cal搬led the奧 princi按ple of 罷caution跋). Acco班unting 昂conserv版atism p百rincipl襖e and t罷ax equi巴ty prin礙ciple a安re inco暗mpatibl安e, taxe骯s based背 on the版 princi瓣ples of巴 fairne吧ss dema靶nded ta罷x colle叭ction a胺nd admi伴nistrat安ion of 瓣justice熬, and a骯lso

10、req扮uest to斑 accoun伴ting pr昂ofits t暗ax just阿ice; Ac胺countin芭g conse昂rvatism哀 princi安ple has拜 requir阿ed comp俺anies t搬o incom昂e and l啊oss con凹firmed 按to take柏 pruden壩t strat凹egy, na凹mely to頒 affirm矮 income白 loss r岸ecognit半ion and挨 cautio藹n. Acco襖unting 皚reform 捌in 1992奧, is wh拌at make翱s our c捌ountry 安

11、enterpr靶ise acc捌ounting啊 profit耙 and in俺come ta胺x for t傲he firs壩t time 胺there i瓣s an ob澳vious d盎ifferen埃ce, thu耙s opene阿d the p般relude 佰of the 斑separat愛ion of 襖account疤ing sta板ndards 扒and inc案ome tax皚 law of疤 our co敖untry. 擺為了進(jìn)一步貫徹半國(guó)際通行的會(huì)計(jì)拜原則，適應(yīng)我國(guó)稗社會(huì)主義市場(chǎng)經(jīng)礙濟(jì)發(fā)展的需要，瓣加強(qiáng)股份有限公耙司會(huì)計(jì)工作，維胺護(hù)投資者和債權(quán)暗人的合法權(quán)益，隘1998

12、年，財(cái)唉政部頒布的股芭份有限公司會(huì)計(jì)背制度進(jìn)一步擴(kuò)佰大了會(huì)計(jì)穩(wěn)健性辦原則的使用范圍礙，加大了企業(yè)在跋會(huì)計(jì)政策選擇方敗面的自主權(quán)。如擺企業(yè)應(yīng)計(jì)提四項(xiàng)扳準(zhǔn)備(短期投資隘跌價(jià)準(zhǔn)備、存貨瓣跌價(jià)準(zhǔn)備、長(zhǎng)期藹投資減值準(zhǔn)備和背應(yīng)收款項(xiàng)壞賬準(zhǔn)霸備)、開辦費(fèi)的絆攤銷由不少于5頒年改為不超過(guò)5扮年。相比會(huì)計(jì)準(zhǔn)啊則，所得稅法卻班無(wú)多大變動(dòng)，特啊別是在所得稅的敗稅前扣除辦法上埃并未出臺(tái)新的規(guī)疤定，導(dǎo)致199按8年的會(huì)計(jì)改革礙進(jìn)一步加大了我捌國(guó)凹“邦會(huì)計(jì)氨岸稅法分離白”傲的程度。昂In orde叭r to fu胺rther i案mplemen版t the i疤nternat跋ionally藹 accept扳ed acc

13、o埃unting 扳princip癌les, to笆 adapt 隘to the 胺need of稗 the de艾velopme擺nt of t傲he soci胺alist m壩arket e昂conomy 盎in our 絆country般, stren百gthen c案o., LTD伴., the 辦account巴ing wor斑k, safe盎guard t骯he legi扒timate 昂rights 斑and int挨erests 氨of inve氨stors a背nd cred絆itors, 敗in 1998拜, the m邦inistry唉 of fin板ance is瓣su

14、ed th靶e co.,巴 LTD. A癌ccounti骯ng syst敖em to 八further扒 expand藹 the sc壩ope of 案account盎ing con叭servati皚sm prin八ciple, 疤increas板e(cuò)d the 跋enterpr阿ise in 扮the cho邦ice of 澳account斑ing pol頒icy aut版onomy. 澳Such as皚 provis辦ion for稗 four c拜ompanie辦s shoul耙d prepa案re (sho凹rt-term搬 invest般ment wr芭ite-dow扳n, inve礙

15、ntory w搬rite-do俺wn, lon胺g-term 瓣investm癌ent dep壩reciati伴on rese罷rves an案d accou半nts rec佰eivable笆 bad de擺bts pre把paratio熬n), amo安rtizati佰on of o懊rganiza阿tion ex瓣penses 芭from no隘t less 稗than fi稗ve year哎s to no佰 more t半han fiv暗e years礙. Compa翱red wit扒h the a案ccounti襖ng stan昂dards a壩nd inco暗me tax 鞍l(fā)aw

16、has隘 little安 change板s, espe搬cially 伴on the 岸pre-tax擺 deduct疤ion of 扳income 白tax mea拔sures d疤id not 吧issue n鞍ew regu昂lations敗, led t安o the 1捌998 acc澳ounting叭 reform扒 furthe藹r incre昂ased th吧e degre佰e of th拔e separ巴ation o爸f accou案nting, 凹tax law傲s in ou隘r count伴ry. 搬2001扳年開始實(shí)行的霸企業(yè)會(huì)計(jì)制度骯，將各行業(yè)的會(huì)澳計(jì)核算進(jìn)行統(tǒng)一拜

17、規(guī)范，完成了我奧國(guó)會(huì)計(jì)發(fā)展史上搬一次非常重要的敖改革。相比19熬98年的會(huì)計(jì)改斑革，這次會(huì)計(jì)改癌革所影響的范圍壩更為廣泛，且在按“頒會(huì)計(jì)耙霸稅法分離盎”敖的路上又邁出了拔一大步。如企癌業(yè)會(huì)計(jì)制度擴(kuò)懊大了減值準(zhǔn)備的扳計(jì)提范圍，要求奧企業(yè)計(jì)提八大減捌值準(zhǔn)備(短期投敖資跌價(jià)準(zhǔn)備、壞疤賬準(zhǔn)備、存貨跌昂價(jià)準(zhǔn)備、長(zhǎng)期投骯資減值準(zhǔn)備、委啊托貸款減值準(zhǔn)備搬、固定資產(chǎn)減值白準(zhǔn)備、在建工程背減值準(zhǔn)備、無(wú)形爸資產(chǎn)減值準(zhǔn)備)隘，且減值準(zhǔn)備可啊以在以后年度進(jìn)埃行轉(zhuǎn)回；開辦費(fèi)俺的攤銷年限改為襖一次性攤銷完畢邦。這些改革措施拌的直接后果是，阿企業(yè)會(huì)計(jì)利潤(rùn)與翱稅收所得之間的翱差異擴(kuò)大，也由擺此引發(fā)了200哀3年4月國(guó)家稅昂務(wù)

18、總局45號(hào)文版件的出臺(tái)。該文壩件提到：耙“傲自2001年艾企業(yè)會(huì)計(jì)制度氨(財(cái)會(huì)字20癌0025號(hào))啊執(zhí)行以來(lái)，基層啊稅務(wù)機(jī)關(guān)和許多扳企業(yè)財(cái)務(wù)人員普爸遍反映，稅法與疤會(huì)計(jì)制度適度分般離是必要的，但佰差異也需要協(xié)調(diào)昂。為減輕納稅人扳財(cái)務(wù)核算成本和佰降低征納雙方遵敗從稅法的成本，吧有利于企業(yè)所得鞍稅政策的貫徹執(zhí)絆行和加強(qiáng)征管矮叭現(xiàn)就貫徹執(zhí)行企暗業(yè)會(huì)計(jì)制度需要哎調(diào)整的若干所得扒稅政策問(wèn)題通知拔如下爸”癌文件的出臺(tái)無(wú)疑澳承認(rèn)了差異的存霸在，并允許企業(yè)皚進(jìn)行納稅調(diào)整。阿該文件的出臺(tái)并氨沒(méi)有使企業(yè)的案“霸會(huì)計(jì)艾佰稅法分離拔”鞍程度得到顯著的隘降低，反而呈逐壩步上升趨勢(shì)。昂In 2001芭 began 艾to

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25、lic疤ies and奧 streng扳then th敗e colle版ction a耙nd admi俺nistrat案ion.版. is n爸ow carr按ying ou擺t the a襖ccounti礙ng syst哀ems of 拌enterpr傲ises ne搬ed to a捌djust s叭ome of 白the inc伴ome tax八 policy骯 issues按 notice阿 as fol般lows.芭. u稗ndoubte把dly ack背nowledg稗ed the 礙existen伴ce of d斑ifferen拌ces, an扒d allow霸s compa澳ni

26、es to拌 pay ta版xes is 埃adjuste半d. The 艾 not ma襖ke the 跋enterpr哎ise in 把a(bǔ)ccoun盎ting - 伴separat半ion of 巴the tax骯 law i把s signi辦ficantl盎y reduc昂ed, ins昂tead, h襖ave bee昂n gradu笆ally ri癌sing tr昂end. 愛2006阿年，我國(guó)對(duì)會(huì)計(jì)瓣準(zhǔn)則再次進(jìn)行了稗大幅修改，財(cái)政班部頒布了包括1扒項(xiàng)基本準(zhǔn)則和3捌8項(xiàng)具體準(zhǔn)則的八企業(yè)會(huì)計(jì)準(zhǔn)則扮，并于200拜7年開始正式實(shí)盎施。這次改革基翱本實(shí)現(xiàn)了我國(guó)會(huì)啊計(jì)準(zhǔn)則與國(guó)際財(cái)阿務(wù)報(bào)告準(zhǔn)則的實(shí)

27、敖質(zhì)性趨同，其最哎大的亮點(diǎn)就是大懊量引入公允價(jià)值拔的計(jì)量屬性，即礙在23項(xiàng)會(huì)計(jì)準(zhǔn)阿則中均涉及公允礙價(jià)值的計(jì)量。但胺所得稅法只認(rèn)可稗歷史成本計(jì)量，埃因此，公允價(jià)值埃的引入，進(jìn)一步跋擴(kuò)大了會(huì)計(jì)利潤(rùn)埃壩稅收所得差異，跋在原有差異存在靶的基礎(chǔ)上，又產(chǎn)跋生了計(jì)量屬性的半偏離，加大了會(huì)辦計(jì)準(zhǔn)則與所得稅疤法的分離程度。暗In 2006奧, signi拌ficant 挨changes半 w阿as cond唉ucted a阿gain in拜 accoun般ting st瓣andards癌 in our芭 countr背y, the 吧ministr版y of fi跋nance i安ssued i扒ncludin

28、百g 1 bas爸ic stan凹dard an耙d 38 sp笆ecific 敗standar邦ds of t瓣he acco艾unting 胺standar礙ds for 熬enterpr伴ises ,頒 and in叭 2007 o安fficial隘ly impl壩emented疤. This 凹reform 柏basical按ly achi般eved th岸e subst埃antial 擺converg鞍ence wi版th inte襖rnation暗al fina爸ncial r傲eportin昂g stand絆ards ac艾countin按g stand捌ards, t靶he b

29、igg疤est bri靶g(shù)ht spo案t is th擺e intro骯duction頒 of fai挨r value板 measur霸ement a骯ttribut凹e, name翱ly in 2拜3 accou巴nting s啊tandard疤s relat芭ing to 板the fai伴r value扳 measur俺ement. 唉But the凹 income胺 tax ac霸t only 芭recogni艾zed the鞍 histor按ical co巴st meas礙urement頒, there把fore, t半he intr鞍oductio疤n of fa拌ir valu礙

30、e, to f癌urther 敗expand 癌the acc暗ounting斑 profit疤 - tax 愛income 哎differe百nce, on扳 the ba靶sis of 拔the ori八ginal d骯ifferen皚ces exi皚st, and疤 deviat佰ion fro艾m the m鞍easurem版ent att奧ributes把, incre艾ased th矮e degre懊e of se頒paratio吧n of ac懊countin扒g stand翱ards an靶d incom藹e tax l背aw. 半圖會(huì)計(jì)哎胺稅收差異絕對(duì)值佰的年度變化趨勢(shì)藹Fi

31、gure 安- accou笆nting t礙ax diff伴erences襖 betwee氨n the a澳bsolute拌 value 芭of annu癌al vari翱ation t暗rend 罷綜上所述，我國(guó)巴會(huì)計(jì)準(zhǔn)則變遷的笆趨勢(shì)適應(yīng)了市場(chǎng)襖經(jīng)濟(jì)，盡量滿足扒了投資者、債權(quán)昂人的需要，但弱胺化了會(huì)計(jì)信息也懊應(yīng)滿足宏觀管理懊部門的需要，如半滿足稅收的需要皚，導(dǎo)致我國(guó)會(huì)計(jì)氨準(zhǔn)則和所得稅法把的分離程度在不柏?cái)嗉哟蟆榱烁樾蜗蟮仃U述會(huì)伴計(jì)準(zhǔn)則與所得稅唉法的逐步分離，岸下圖描述了19翱95年以來(lái)會(huì)計(jì)八利潤(rùn)與稅收所得背差異絕對(duì)值的平敗均值(mean埃)和中位數(shù)(m俺edian)的罷年度變化趨勢(shì)敗絆

32、。頒To sum 艾up, the愛 trend 拜of Chin擺as acc拌ounting扮 standa氨rds cha絆nge to 奧adapt t鞍o the m背arket e敗conomy,敗 try to矮 meet t癌he need壩s of th奧e inves吧tors, c百reditor凹s, but 骯weaken 斑the acc澳ounting俺 inform昂ation s叭hould a扮lso mee奧t the n邦eeds of背 macroe澳conomic壩 埃managem按ent, su矮ch as m伴eet the柏 needs 絆o

33、f the 敖tax, le熬d to Ch懊inas a版ccounti熬ng stan扮dards a俺nd inco唉me tax 澳law of 澳the deg耙ree of 安separat藹ion was八 increa襖sing. I笆n order皚 to mor岸e image皚 on acc捌ounting柏 standa暗rds and暗 income霸 tax la般w of th斑e phase皚 separa安tion, b搬elow de鞍scribes跋 the di佰fferenc頒es betw疤een acc挨ounting藹 profit版 and t

34、a傲x incom哎e since八 1995, 柏the abs埃olute v敗alue of礙 the av哀erage (搬mean) a斑nd medi八an (med板ian) an頒nual tr懊ends (2擺). 巴下圖顯示，無(wú)論拔是會(huì)計(jì)利潤(rùn)與稅澳收所得差異絕對(duì)背值的平均值還是佰中位數(shù)，都呈現(xiàn)辦逐年上升的趨勢(shì)巴，特別是在19鞍98年、200俺1年和2007藹年，都出現(xiàn)了較哀大的跳躍。這與敗我們前文的分析叭一致。柏Shown b隘elow, t挨he diff俺erences藹 betwee襖n accou般nting p敗rofit a背nd tax 啊income,班 w

35、hethe拔r the a拌bsolute襖 value 案of aver奧age or 辦median,頒 all sh芭owed a 霸trend o胺f risin捌g year 跋by year跋, espec啊ially i安n 1998,阿 2001 a拔nd 2007按, there霸 were l胺arge ju扒mps. Th背is is c搬onsiste唉nt with疤 our ea頒rlier a霸nalysis哀. 疤二、般“癌會(huì)計(jì)安敖稅法分離艾”凹的經(jīng)濟(jì)后果俺Second,癌 the se伴paratio愛n of ac吧countin礙g, tax 敖econo

36、mi疤c conse邦quences安 把“擺會(huì)計(jì)叭霸稅法分離岸”白的直接經(jīng)濟(jì)后果傲就是企業(yè)會(huì)計(jì)利拌潤(rùn)與稅收所得差罷異的不斷擴(kuò)大，按并產(chǎn)生了一些負(fù)懊面影響，具體表柏現(xiàn)為：稗D(zhuǎn)irect 扮economi把c co搬nsequen盎ces ac澳countin半g - sep罷aration佰 of the澳 tax la埃w is t瓣he ente把rprise 笆the con扮stant e案nlargem瓣ent of 拔the inc捌ome dif頒ference懊s betwe埃en acco瓣unting 隘profit 敗and tax跋, and h頒as prod壩uce

37、d so皚me nega叭tive ef瓣fects, 稗specifi傲c perfo疤rmance 稗as foll皚ows: 頒(一)跋“啊會(huì)計(jì)傲按稅法分離佰”佰為濫用會(huì)計(jì)政策班提供了空間捌(半a) acc按ounting鞍 - sepa昂ration 班of the 伴tax law愛 provi傲des a s暗pace fo翱r the a邦buse of扒 accoun叭ting po頒licy 埃當(dāng)企業(yè)的會(huì)計(jì)處傲理和稅務(wù)處理不啊一致，企業(yè)作為隘“挨經(jīng)濟(jì)人隘”拔，具有追求利潤(rùn)拌最大化的本性，埃往往利用案“拔會(huì)計(jì)懊案稅法分離耙”矮的空間在可選擇半的會(huì)計(jì)政策范圍伴內(nèi)選擇有利于減拔少企

38、業(yè)所得稅的靶會(huì)計(jì)政策。特別澳是在會(huì)計(jì)信息系拌統(tǒng)和稅務(wù)信息系巴統(tǒng)不能得到有效霸溝通時(shí)，拜“啊會(huì)計(jì)岸板稅法分離笆”白所帶來(lái)的信息不案對(duì)稱更容易被企阿業(yè)所利用，如企奧業(yè)如果享受減免岸稅時(shí)，會(huì)不顧固八定資產(chǎn)的使用規(guī)傲律，違反經(jīng)營(yíng)活凹動(dòng)的正常行為，捌在減免稅期間盡疤量少計(jì)提折舊，懊在非減免稅期多拜提折舊?？梢姡帧鞍笗?huì)計(jì)案吧稅法分離盎”佰導(dǎo)致的會(huì)計(jì)利潤(rùn)癌與稅收所得差異耙擴(kuò)大，為企業(yè)濫按用會(huì)計(jì)政策創(chuàng)造?？臻g和條件，而巴且瓣“按會(huì)計(jì)襖白稅法分離懊”拜程度越大，濫用捌會(huì)計(jì)政策的空間佰也越大。耙When th安e enter岸prise a埃ccounti笆ng trea背tment a氨nd tax 暗tre

39、atme罷nt, ent藹erprise岸 as ec傲onomic 吧man, h敗as the 靶nature 拔of the 壩pursuit頒 of pro霸fit max半imi罷zation,佰 tend t白o(hù) use 哎account挨ing - t鞍ax law 澳separat頒ion sp芭ace wit霸hin the凹 scope 瓣of the 癌choice 艾of acco拌unting 凹policy 百choice 靶is bene扮ficial 般to redu拌ce the 巴corpora笆te inco罷me tax 拔account翱ing pol

40、艾icy. Es岸peciall挨y in ac拌countin艾g infor礙mation 礙system 凹and the翱 taxati八on info巴rmation背 system耙 cannot奧 get ef般fective癌 commun扳ication鞍, acco稗unting,般 tax la班w separ霸ation 埃brought壩 about 捌by the 斑informa阿tion as搬ymmetry胺 is mor挨e likel胺y to be暗 used b挨y the e爸nterpri把se, suc胺h as en絆terpris胺e if

41、en般joy tax矮 reduct拜ion or 拌exempti班on, reg半ardless邦 of the鞍 fixed 翱assets 伴of the 罷use of 隘the law把, in vi搬olation伴 of the把 busine唉ss acti拜vities 巴of the 啊normal 隘behavio邦r, duri案ng the 瓣period 按of tax 鞍reducti捌on or e疤xemptio隘n, depr阿eciatio盎n as le叭ss as p案ossible懊 in the啊 more t柏ax depr芭eciatio板n

42、. Visi傲ble, a跋ccounti壩ng, tax罷 law se稗paratio昂n diff佰erences八 betwee按n accou拜nting p搬rofit a安nd tax 白income 辦to expa斑nd, abu岸se of a擺ccounti般ng poli扳cy for 俺the ent稗erprise安 to cre笆ate spa耙ce and 頒conditi礙ons, an俺d acco襖unting 擺- separ頒ation o拔f the t佰ax law般, the g敗reater 百the deg凹ree of 岸abuse o拌f

43、 accou扳nting p矮olicy s礙pace. 半(扳二)隘“懊會(huì)計(jì)叭班稅法分離安”俺為企業(yè)盈余管理俺提供了可能白(2) ac壩countin礙g - sep敗aration艾 of the絆 tax la埃w prov鞍ides th絆e enter拌prise s斑urplus 絆managem笆ent pos凹sible 奧企業(yè)出于某種目癌的會(huì)不同程度地捌進(jìn)行盈余管理，稗而阿“罷會(huì)計(jì)澳霸稅法分離鞍”邦為盈余管理提供俺可能，其具體表罷現(xiàn)為：叭Corpora佰te for 盎a parti胺cular p翱urpose 八of earn按ings ma吧nagemen拔t in d

44、i巴fferent八 degree靶s, and 捌t芭he acc矮ounting唉 - sepa扒ration 班of the 俺tax law凹 provi板des the艾 possib佰le for 哎earning巴s manag伴ement, 傲the spe矮cific p矮erforma挨nce as 奧follows柏: 壩2007年實(shí)施啊的會(huì)計(jì)準(zhǔn)則雖然擺規(guī)定長(zhǎng)期資產(chǎn)計(jì)胺提的減值準(zhǔn)備不八能轉(zhuǎn)回，但流動(dòng)板資產(chǎn)計(jì)提的減值扮準(zhǔn)備可以轉(zhuǎn)回，把企業(yè)可以利用減捌免稅期，通過(guò)計(jì)板提流動(dòng)資產(chǎn)減值礙準(zhǔn)備及其轉(zhuǎn)回進(jìn)搬行盈余管理，既壩增加了盈余，又啊減少納稅。企業(yè)壩進(jìn)行的盈余管理辦幾乎都可以隱藏

45、愛于會(huì)計(jì)利潤(rùn)與稅霸收所得的差異中傲，且可以通過(guò)正般常的稅收理論對(duì)藹盈余管理行為加皚以解釋。有研究伴表明，由于耙“哀會(huì)計(jì)俺凹稅法分離啊”般，企業(yè)進(jìn)行盈余背管理產(chǎn)生的會(huì)計(jì)拜利潤(rùn)與稅收所得岸之間差異占所有扒差異的40以爸上。翱In 2007邦 on the捌 implem澳entatio啊n of ac般countin笆g stand吧ards al昂though 爸regulat佰ions pr白o(hù)vision哎 for im唉pairmen百t of lo邦ng-term扒 assets按 cant 巴turn it般 back, 安but the吧 flow o擺f provi爸sion fo

46、捌r impai拔rm拜ent of 敗assets 昂can be 阿turned 巴back, t把he ente版rprises擺 can ma耙ke use 阿of tax 吧reducti白o(hù)n or e頒xemptio敖n perio壩d, thro耙ugh the拔 provis罷ion and懊 its li藹quid as白sets im奧pairmen扒t provi阿sion fo擺r earni啊ngs man擺agement疤, both 霸increas啊ed the 啊surplus背, and r矮educed 板taxes. 氨Almost 礙all sur矮

47、plus ma拌nagemen凹t in en愛terpris班e can b佰e hidde扒n in ac氨countin啊g profi安t and t按ax inco案me diff襖erence,版 and ca笆n be th擺rough n罷ormal t把a(bǔ)x theo懊ry to e邦xplain 伴earning芭s manag伴ement b拌ehavior斑. Resea白rch has捌 shown 藹that du安e to a吧ccounti拌ng - se癌paratio罷n of th埃e tax l叭aw, ent皚erprise翱 surplu癌s擺 ma

48、nage矮ment di襖fferenc襖es betw捌een acc霸ounting拌 profit笆 and ta按x incom藹e accou藹nts for安 more t叭han 40%埃 of all絆 the di板fferenc鞍es. 案企業(yè)進(jìn)行盈余管藹理是有成本的，佰當(dāng)企業(yè)上調(diào)利潤(rùn)氨時(shí)，納稅所得應(yīng)埃隨之上升，相應(yīng)巴增加應(yīng)納所得稅瓣，最終導(dǎo)致納稅俺成本增加。但企搬業(yè)并非為其全部白的盈余管理行為版支付了所得稅成版本，而是利用會(huì)鞍計(jì)準(zhǔn)則和所得稅爸法的分離，通過(guò)疤盈余管理，實(shí)現(xiàn)案調(diào)增會(huì)計(jì)利潤(rùn)的笆同時(shí)保持稅收所鞍得不變甚至降低把。如通過(guò)關(guān)聯(lián)方班之間的債權(quán)融資班，弱化資本，利襖用財(cái)

49、務(wù)杠桿效應(yīng)唉增加稅前扣除金半額，減少企業(yè)的敗應(yīng)納稅所得額，壩但不減少企業(yè)集癌團(tuán)的整體盈余，霸即企業(yè)利用擺“白會(huì)計(jì)百澳稅法分離癌”罷來(lái)降低盈余管理伴的所得稅成本。暗Is cost隘, surpl斑us mana扮gement 熬in ente笆rprise 靶when th白e enter八prise i辦ncrease靶 profit鞍s, tax 奧income 柏should 矮rise, i跋ncrease芭 income擺 tax pa骯yable, 懊eventua搬lly lea班d to ta霸x costs跋. But n藹ot for 瓣al哎l of it霸s surpl矮

50、us mana胺gement 扳behavio敖r cost 扳paid in邦come ta愛x, but 拔using a懊ccounti盎ng stan昂dards a笆nd inco白me tax 熬law of 百separat扳ion, th拔rough e柏arnings皚 manage啊ment, r骯ealize 疤the inc懊rease o懊f accou傲nting p柏rofits 扒at the 奧same ti拜me main安tain re安venue u柏nchange挨d or ev案en redu哎ced. As暗 throug稗h debt 愛fina

51、nci扮ng betw吧een aff柏iliated懊 partie矮s, weak扮ening c礙apital 擺and ded矮uctions骯 amount俺 increa奧sed use搬 of fin盎ancial 耙leverag癌e effec半t, redu鞍ce the 疤taxable把 income八 of ent百erprise叭s, but 版does no阿t reduc巴e the e俺nterpri捌se grou按ps ove扳rall su爸rplus, 半namely 按enterpr襖i挨se acc百ounting癌 - sepa按ration 佰

52、of the 邦tax law挨 is us辦ed to r奧educe t背he surp案lus man稗agement斑 of inc芭ome tax愛 cost. 礙(三)辦“罷會(huì)計(jì)傲艾稅法分離靶”挨使會(huì)計(jì)信息喪失版了部分應(yīng)有的功吧能拜(3) ac壩countin疤g, tax 芭law sep懊aration頒 part l版ost sho靶uld hav安e the f暗unction疤 of the伴 accoun愛ting in背formati跋on 胺當(dāng)會(huì)計(jì)準(zhǔn)則與所柏得稅法一致時(shí)，絆企業(yè)的會(huì)計(jì)利潤(rùn)爸和稅收所得原則巴上也應(yīng)一致，企捌業(yè)如果通過(guò)提高辦會(huì)計(jì)利潤(rùn)而保持柏應(yīng)納稅所得不變

53、按的方法來(lái)降低稅熬負(fù)，必然造成企柏業(yè)會(huì)計(jì)利潤(rùn)與稅隘收所得之間產(chǎn)生敖差異。這種差異靶可能成為企業(yè)違傲規(guī)操作的信號(hào)，把為進(jìn)行稅務(wù)檢查絆提供了依據(jù)。而傲當(dāng)擺“胺會(huì)計(jì)俺辦稅法分離班”佰且其程度擴(kuò)大時(shí)半，企業(yè)可能濫用阿會(huì)計(jì)政策使得會(huì)稗計(jì)利潤(rùn)變化，造案成會(huì)計(jì)利潤(rùn)與稅凹收所得出現(xiàn)差異矮，如前述利用減耙免稅期計(jì)提固定稗資產(chǎn)產(chǎn)生的差異把。但較大的會(huì)計(jì)靶利潤(rùn)與稅收所得岸差異仍然符合稅敗法的捌“愛合理性原則骯”藹，為濫用會(huì)計(jì)政暗策進(jìn)行盈余管理巴披上合理的外衣骯，會(huì)計(jì)利潤(rùn)與稅疤收所得差異作為捌納稅檢查信號(hào)的班功能也慢慢喪失安；而且據(jù)此調(diào)整疤后的盈余預(yù)測(cè)，八不利于會(huì)計(jì)信息挨使用者做出正確澳的判斷，因而降佰低了盈余的預(yù)測(cè)

54、版功能。翱When ac安countin敗g stand霸ards ar跋e consi拌stent w岸ith the邦 income昂 tax ac敖t, the 藹enterpr拔ise acc般ounting隘 profit壩 and in巴come ta耙x shoul挨d also 敗agree i拌n princ傲iple, i癌f enter班prise b皚y impro班ving th愛e accou霸nting p佰rofit a擺nd taxa胺ble inc吧ome u扒nchange版d metho佰d to re板duce th岸e tax b阿urden, 拜c

55、ause n霸ecessar挨ily pro敖duce di柏fferenc芭es betw頒een acc哎ounting盎 profit氨 and ta礙x incom捌e. This白 differ靶ence ma瓣y becom胺e enter搬prise v邦iolate 暗compass叭es oper稗ation s奧ignal, 按provide半 the ba壩sis for白 tax in稗spectio氨ns. Whe隘n acco拌unting 挨- separ盎ation o癌f the t暗ax law俺 and th絆e degre挨e of ex擺pansion

56、翱, the e熬nterpri案se may 板abuse o安f accou傲nting p靶olicy c翱hange m奧akes th唉e accou擺nting p罷rofit, 斑differe稗nces in氨 accoun翱ting pr岸ofit an背d tax i耙ncome, 哀such as皚 tax re皚duction扳 and th礙e use o瓣f depre巴ciation把 of fix敗ed asse頒ts have藹 differ罷ences. 霸But the半 larger靶 income拜 differ芭ence be版tween a挨cco

57、unti奧ng prof板it and 埃tax sti佰ll conf斑orm to 把the tax熬 laws o癌f reas捌onablen罷ess, f皚or the 絆abuse o熬f accou扮nting p耙olicy r邦easonab昂le cloa艾k by ea般rnings 隘managem伴ent, ac霸countin胺g profi耙t and t藹ax inco氨me diff爸erence 皚as the 稗functio暗n of ta澳x inspe案ction s凹ignal a霸lso slo扮wly los按e; And 唉accordi奧n

58、gly ad按justed 罷earning盎s forec頒ast, is氨 not co拌nducive翱 to the邦 accoun昂ting in凹formati佰on user擺 to mak頒e the r氨ight ju拜dgments俺, and t柏hus red骯uce the藹 surplu皚s forec礙ast fun埃ction. 叭(擺四)辦“骯會(huì)計(jì)奧班稅法分離半”按造成信息不對(duì)稱矮(4) ac把countin胺g - tax芭 law se案paratio凹n caus挨ed by i絆nformat八ion asy埃mmetry 捌在耙“襖會(huì)計(jì)澳佰稅法分離暗

59、”安的情況下，如果凹投資者不能正確岸理解會(huì)計(jì)利潤(rùn)與奧稅收所得差異的壩含義，其在進(jìn)行凹投資決策時(shí)，可柏能會(huì)做出不正確靶的判斷，且當(dāng)骯“吧會(huì)計(jì)絆把稅法分離搬”白程度越大，會(huì)計(jì)絆信息使用者進(jìn)行骯錯(cuò)誤決策的可能礙性越大，即所謂埃的信息不對(duì)稱。搬如利潤(rùn)總額、所白得稅費(fèi)用、凈利伴潤(rùn)之間存在著一靶定的配比關(guān)系，昂但把“辦會(huì)計(jì)絆愛稅法分離擺”拔使其配比關(guān)系模盎糊，并傳遞錯(cuò)誤艾的信號(hào)，不能為跋會(huì)計(jì)信息使用者敗有效利用。有研芭究發(fā)現(xiàn)，當(dāng)上市佰公司存在較大的絆會(huì)計(jì)利潤(rùn)與稅收艾所得差異時(shí)，公熬司的股票在下一案期更可能出現(xiàn)暴扮跌。這種現(xiàn)象充白分體現(xiàn)了會(huì)計(jì)信耙息不對(duì)稱帶來(lái)的澳問(wèn)題。八Under t瓣he cond懊iti

60、on o斑f the s鞍eparati邦on of a爸ccounti岸ng, tax八 law, i唉f the i案nvestor襖s can n隘ot corr俺ectly u扮ndersta耙nd the 敗meaning敗 of the隘 differ柏ences b啊etween 俺account氨ing pro敗fit and扒 tax 俺income,稗 its wh岸en maki翱ng inve挨stment 般decisio氨ns, may擺 make i岸ncorrec白t judgm柏ent, an芭d when 笆accoun敗ting - 巴separat霸io