【摘要】 对会计概念框架的研究是会计理论研究的重要内容,构建具有逻辑性、整体性和系统性的税务会计概念框架,不仅可以夯实税务会计理论基础,还可以正确界定税务会计与财务会计的关系,有利于建立健全会计学科体系,规范会计处理实务;可以避免税收法规中出现某些前后矛盾、明显疏漏或违背公认会计原则的问题,有利于完善税收法规制度。本文在借鉴财务会计概念框架的基础上,根据税务会计学的基本架构,初步构建了以税务会计目标为逻辑起点,以税务会计假设、税务会计原则、税务会计要素和税务会计程序为基本概念和逻辑层次的概念框架。更多还原

【Abstract】 Research of accounting conceptual framework is the important content of accounting theory research. Constructing logical,holistic and systematic tax accounting conceptual framework,not only can consolidate the theoretical basis of tax accounting,but also correctly define the relationship between tax accounting and financial accounting,is beneficial to establish and perfect the accounting discipline system,standardize the accounting practices; avoid inconsistency,appearing obvious omissions or contrary to generally accepted accounting principle in the tax regulations,is beneficial to improve the system of tax laws and regulations. Based on the experiences of financial accounting conceptual framework,this paper according to the basic structure of tax accounting,preliminary constructed to tax accounting conceptual framework that the logic starting point is tax accounting objective,tax accounting assumption,tax accounting principle,tax accounting element and tax accounting procedure for the basic concepts and logic- level conceptual framework.更多还原