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摘要无论社会发展到何种程度，税收法律体系都将是法制国家在经济领域研究与完善的重点。高额课税与减负计征税收政策的选择影响着市场经济自由放任的水平，同时政策下的税款课征程序涉及相关单位的纳税申报，因此税收会计的核算与管理自然成为征纳税程序中必不可少的重要组成部分。本文通过研习国内外学者提出的税收政策及相应的税收会计的研究成果，提出两种稍显极端的税收政策——高额课税与减负计征，探究政策的实现方式及政策下税收会计的核算与管理，分析政策实施过程中可能出现的问题及对税收会计的影响并由此提出相关建设性的解决方案。最后对政策的可行性及对现行税收政策及税收会计体制进行探讨，试图构建适应当前经济发展的税收会计体制，以期对当前的税收会计体制有所指导。23613
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关键词 高额课税 减负计征 税收会计核算与管理
毕业论文外文摘要
Title Accounting issues researched in the Tax policy of High tax burden VS Low tax burden
Abstract
No matter what extent social developing, the tax laws system will always be the focus of research and improvement in the economic field of a legal state. The choice of tax policy of high tax burden or low tax burden affects the level of laissez-faire market economy, while the tax imposed program under the policy involves tax returns of related units. Therefore, accounting and management of tax accounting naturally become an indispensable component in levy tax program. Through the study of tax policy and research on the appropriate tax accounting that domestic and foreign scholars have proposed, the author proposes two somewhat extreme tax policy - the high tax burden and the low tax burden, explores policy implementation and Accounting and management of tax accounting under the policy, analyzes the possible problems in the process of policy implementation and the impact on tax accounting and thereby makes relevant constructive solutions. Finally, through discussing the feasibility of the policy and current tax policy and tax accounting systems, the author try to build tax accounting system to adapt to the current economic development, with a view of guiding the current system of tax accounting.
Keywords： High tax burden Low tax burden Accounting and management of tax accounting
目录
1.引言1
1.1研究背景1
1.2研究的手段和意义1
2.文献综述2
2.1国内研究现状3
2.2国外研究现状3
3.高额课税与减负计征政策的实现方式及会计应用5
3.1高额课税与减负计征政策的含义5
3.2高额课税与减负计征政策的实现方式5
3.3高额课税与减负计征政策的会计应用5
4.政策存在问题及对税收会计的影响分析8
4.1短期税负失衡问题及影响8
4.2征管规范复杂问题及影响8
4.3重复征税加重问题及影响9
4.4遵从成本放大问题及影响10
4.5授权立法松散问题及影响10
5.克服政策弊端及弱化会计影响的针对性思考12
5.1立法中央集权与加快税会政策优化12
5.2购买税控设备与增进税会人才建设13
5.3组织定期税会培训与鼓励中介指导13
5.4加强企业税会管理与防范非法课税14
5.5完善税会内部控制与规范税会核算14
6.完善我国税收会计体制的基本构想16
6.1高额课税与减负计征政策的自我否定16
6.2构建符合时代发展的税收会计体制17
6.2.1税制结构存在的问题及改良措施17
6.2.1实体法应用弊端及优化策略18