Study On Choosing The Tax Accounting Models In China

In recent years, China's tax accounting is showing some new features, more and more discussion of tax accounting model appear. The debates focus on selection of there models that finance and taxation unites model, finance and taxation separation model, tax accounting model of mixed type which one of the three models should be chosen as the main development model. However, heated debates ultimately did not give correct, scientific and practical tax accounting model. This paper study on China's tax accounting model choice as reference and basis. Properly handling China's tax accounting and financial accounting relationship is also the purpose and content of this paper.Based on comparative analysis of finance and taxation separation model of which the main representatives is the United States, finance and taxation unites of which the main representatives is the State of France and tax accounting model of mixed type of which the main representatives is the State of Japan, from three angles of basic characteristics, legal system, the basic profile of these models, we can find some useful experience for China's tax accounting model establishment.Currently in China, some scholars believe that, in recent years, our country has carried out a series of reforms on China's financial accounting system and tax laws and regulations, which reflect that accounting principles and the tax laws are relatively independence and separating, we should choose finance and taxation separation model through policy; Some scholars believe that the differences between China's financial accounting and tax accounting could be coordinated ,we should adopt the tax accounting model of mixed type; Some Scholars believe that China is a socialist country, our economic system decides that we should use finance and taxation unites model. In response to these arguments, this text uses game theory methods to analyze these debates in three perspectives the necessity of these models that finance and taxation unites model, finance and taxation separation model and tax accounting model of mixed type, the three angles is: the internal reasons of these different patterns, the existence condition of these three models .This is also the focus content of this article. Through these debates and arguments, using comparative analysis methods to identify the problems in the three different models, provide the basis for China to make the right choice, support for this article's conclusion - the property tax accounting models. I pose a new model—subordinate tax accounting model that is a right model in China.Through these researches in this paper, summarized the following views on tax accounting model in China:1)To choose a tax accounting model in China should fully consider the appropriate of current policies and combine with our accounting and tax realities, explore the establishment of financial accounting and tax accounting model which is suit for our country's conditions;2) before choosing tax accounting model in China, we must deal with the relationship of tax accounting and financial accounting , only dealing with the relationship of financial accounting and tax accounting, the differences between tax accounting and financial accounting could be the perfect solved, so the article makes a model which is subordinate Tax-accounting model.Finally, through studying of this paper, hopes provide some help for companies in China to deal with financial accounting and for improvement of china's tax accounting model in future. In the hope that tax accounting have based evidence in operation practice, in line with China own national conditions, and can solve real problems.