Research On Tax Accounting Theory Structure

With in recent years , subsequently new tax revenue regulatory system promulgation being put into effect, domestic capital and foreign-funded enterprise income tax law merger, the tax accounting theory problem arouses people's taking seriously step by step , become and a hot topic of conversation currently, discussing that and studying. Building tax accounting theory structure is to develop our country accounting theory , perfects accounting discipline system need, be also that the financial accounting and the tax accounting harmonize , promote the need that enterprise value increases in value. The tax accounting theory structure therefore, structuring Chinese characteristics already becomes our country tax accounting reformation's a task of top priority. Under background, architectural structure of thesis investigation and discussion our country tax accounting theory builds have far-reaching theory significance and significant practical or immediate significance here. The thesis applies the method that the norm studies mainly , start with fundamental tax accounting theory , apply the economics supplying and need theoretical analysis to structure tax accounting theory structure necessity and feasibility, problem such as applying business cost theory and agency by agreement theory to have made an explanation architectural effect of tax accounting theory and how old degree to bringing whose effect into play on, draws main country tax accounting theory such as USA , Japan , France , Aussie and , combines our country financial accounting concept frame research result, Bring forward our country tax accounting theory structure analyzing owing to game. The thesis is analyzed according to that "theory foundation-target-hypothesis-information mass requires- element-report" logic order has been in progress to tax accounting theory structure. The thesis thinks that the tax accounting takes country tax revenue decree currently in effect, regulation as basis, provides taxation affairs accounting report user with true tax accounting of enterprise information , is conducive to a tax accounting report that a user makes taxation affairs decision-making.