The Countermeasure Research On Optimizating Tax Accounting Model Of Our Country

Along with the gradually established of the socialist market economic system and the expand opening to the outside world, our country’s tax policy and accounting environment has changed dramatically. The relationship between financial accounting and tax accounting has been changed and developed,now how to choose to build our country’s tax accounting pattern has become one of the hot focuses in academic and research field. Our country tax accounting theory research is still in the primary stage, tax accounting pattern research started relatively late. However the theory and method of western tax accounting is more maturely on development, there are a variety of tax accounting pattern. On a global scale, all countries’tax law are more or less have different degree of dependence and influence on accounting standards, and thus formed the different tax relation pattern. Synthesis of the existing research results, the most representative mode can be summarized as three kinds of tax relation pattern at present:first is the finance and taxation separation pattern represented by America and Britain; second is the finance and taxation unites pattern represented by France and Germany; The third is the tax accounting pattern of mixed type, it’s represented by Japan. If we want to against the situation of our country, build a suitable tax accounting pattern for our country, would not tried to coordinate the differences between finance and taxation only from the perspective of local, it require us to use the system point of view to look at the tax law and accounting standards and deeply analysis the influence factors to the tax accounting pattern of the formation. As an important part of a country’s economic system, the formation and development of the tax law and accounting standards,which have many influence factors.such as political, economiclegal, cultural background. So the analysis of the formation background factors of international tax accounting pattern is the key to find a way for reference. The research for our country tax accounting pattern is helping to determine the degree of separation between tax and accounting, to the processing method of tax accounting, also to the steady development of the enterprises in our country market economy.This article mainly on application research, adopting the method of comparative analysis, firstly give analysis and comparison on the existing three tax accounting pattern in the world:the finance and taxation separation pattern represented by America and Britain;the finance and taxation unites pattern represented by France and Germany;finance and taxation mix pattern represented by Japan, mainly carried on the deeply analysis of the forming factors. Secendly review the present situation of our country tax accounting pattern and further analyzing the objective environment of our country tax accounting pattern, come to the conclusion which development and the future development direction suits our country tax accounting pattern. At last, based on the situation of our country, used the mature experience of international tax accounting pattern, put forward some suggestions on optimizing our country tax accounting pattern...