【作者】 邓中华；

【导师】 古德生；

【作者基本信息】 中南大学 ， 采矿工程， 2010， 博士

【摘要】 在我国,对税务会计的研究主要限于税务会计理论方面,如税务会计与财务会计分离的必要性和可能性、税务会计与财务会计的区别和联系、税务会计假设和一般原则、税务会计的内容和特点、税务会计的模式、税务会计的目标等等,而对税务会计实务的研究还较少有人涉足；但只有开展对税务会计实务的研究,如税务会计调整核算方法、税务会计凭证和调整工作底稿与税务会计报表、纳税筹划等,才能促进税务会计尽早并真正从财务会计中分离出来。因此,本文在硕士学位论文《基于税务会计独立的调整核算研究》的基础上,结合矿业的特点,对矿业企业各税种的税务会计调整核算和纳税筹划在理论和实务上作了较深入的探讨。主要研究内容如下：在对各种税务会计概念述评和对税务会计四个典型认识误区剖析的基础上,重新界定了税务会计的内涵,,对税务会计范围的三类观点进行了分析,探讨税务会计与财务会计的联系,分析了税务会计从财务会计中分离出来的必要性。从理论上对税务会计调整核算进行了探讨,提出了税务会计调整核算的基本原理,提出了税务会计信息质量要求,并将税务会计调整核算与财务会计核算进行比较,对税务会计调整核算方法进行了探讨,认为应尽早建立税务会计准则并对税务会计准则有关问题进行了探讨,探讨纳税筹划的含义、特征、纳税筹划应遵循的原则。对矿业企业所得税的税务会计调整核算进行了研究。所得税是矿业企业税务会计调整核算中的重点税种,在对利润总额与应纳税所得额的差异进行了分类分析的基础上,对矿业企业所得税的税务会计调整核算方法提出自己的看法。对矿业企业流转税的税务会计调整核算实务进行了研究。流转税各税种在财务会计和税务会计中的差异较少,对增值税、资源税、城市维护建设税、教育费附加等诸多税种的税务会计调整核算核算方法提出自己的看法。将纳税筹划的一般原理与矿业企业的具体情况结合,探讨了矿业企业所得税、增值税、营业税、资源税、房产税、土地使用税、矿产资源补偿费等的纳税筹划方法。本文的主要创新之处在于：①重新界定了税务会计的内涵,提出了税务会计信息质量要求的新观点,为税务会计从财务会计中真正分离出来提供了切实可行的途径,完善了税务会计理论；②总结了税务会计调整核算的方法与特点,首次提出了税务会计调整核算可分为直接调整和间接调整两种类型,构建了税务会计调整核算的理论体系,有利于税务机关的税收征收管理；③在研究税务会计调整核算方法的基础上,提出了矿业企业各税种的税务会计调整分录、调整工作底稿的设计思路,具有很强的可操作性,推进了税务会计的实务研究；④考虑矿业的特殊性,将税务会计调整核算运用到矿业企业中去,并给出了案例。⑤将纳税筹划的一般原理与矿业的具体情况相结合,探讨了矿业企业的所得税、资源税等税种的纳税筹划方法,对矿业企业合法降低税负和提高企业效益具有重要的意义。更多还原

【Abstract】 The study of tax accounting was limited to the theoretical aspects of tax accounting, such as the necessity and possibility which the separation of tax accounting and financial accounting, the distinctions and linkages between tax accounting and financial accounting, the assumptions and general principles of tax accounting, the contents and features of tax accounting, the models of tax accounting and the objectives of tax accounting, etc. while the application of tax accounting has rarely been involved in these study; This paper argues that in order to promote the tax accounting truly separated from the financial accounting as soon as possiblem, it is only should we study the application of tax accounting quickly, such as the method of tax accounting, the income tax and value-added tax accounting methods after tax accounting separates from financial accounting, the vouchers, books and statements of tax accounting, etc. Therefore, this paper selects the concept of tax accounting as an entry point to study the tax accounting adjustments of various types of tax in mining companies in aspect of theroy and applications.First, my own views about the concept of tax accounting based on the comments of the concept of a variety of tax accounting is putted forward, exploring the link of tax accounting and financial accounting, parsing people’s misunderstanding of tax accounting, analyzing three kinds of views about the range of tax Accounting, and proposing a large-caliber point of view.Second, the ways of tax accounting adjustment from the theory aspect, proposing the basic principles of tax accounting adjustment is explored, putting forward the the basic premise and general accounting principles of tax accounting adjustments, comparing the tax accounting adjustment and financial accounting adjustment, disscussing the method of tax accounting adjustment, and I think that we should establish tax accounting standards as soon as possible.Once again, my views about the income tax accounting adjustments practices of the mining corporates is putted forward because the income tax is improtant in tax accounting adjustments for mining enterprises, so we focus on the adjustment of income tax of the mining companies. First, we analysed the difference between the total amount of profit and the amount of taxable income, on this basis, we proposing the advice about income tax accounting adjustments of the mining enterprises.Then,my views about the turnover tax accounting adjustments practices of the mining companies is putted forward, because the differences of the turnover tax in the financial accounting and tax accounting is less, in order to reflect the importance principle, I only used less lengths to discuss the tax accounting adjustments practices of the turnover taxes.Finally, through the analysis of specific tax-related business, we described the current financial accounting for tax and financial accounting in case of separation from tax accounting, focusing on the tax accounting adjustments of the tax-related business, including the value-added tax, resource tax, urban maintenance and construction tax, education fee, corporate income tax and other tax adjustments in measurement, recording and reporting.The main significance of this study is:①it turns the study of tax accounting from the empty theoretical research into application research-adjustment research;②it makes the mining tax accounting instructively and with a strong operational ways;③it provides for a practical way which makes the tax accounting truly isolated from the financial accounting;④it truly advocates that we should separates tax accounting from financial accounting and building blocks.⑤the general principle and the mining companie’s specific conditions are connected, tax planning method on income tax, value-added tax, resource compensation and mineral resources in the mining companies is explored,it can make the mining companies gain better performance by tax planning.更多还原