Study on comparison of qualities between reported and taxable income

报告收入与应税收入质量比较研究

• 批准号: 22530480
• 负责人: SUZUKI Kazumi
• 金额: $ 1.33万
• 依托单位: Kobe University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010 至 2012
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22530480/
• 关键词: 税務会計; 財務会計; 利益の質; 報告利益と課税所得の乖離

It has been getting more difficult to smooth taxable income than reported income as a result of setting new accounting standards and amendments of the corporation tax law after around 2000. This result suggests that discretions of executive managers in tax accounting are getting narrower than in financial accounting. In this respect, the purpose of the tax reform has been achieved. In the respect to restrain conservative accounting treatments, however, the purpose of the tax reform has not been realized yet. Rather taxable income is likely to be less than reported income in a year. This trend means that the purpose of the tax reform to expand tax base has not been achieved yet.

由于2000年左右新会计准则的制定和公司税法的修订，平滑应税收入变得比报告收入更加困难。这一结果表明，税务会计中高管的自由裁量权正在变得比财务会计更窄。从这方面来说，税改的目的已经达到了。但在抑制保守会计处理方面，税改的目的尚未实现。相反，应税收入可能低于一年内报告的收入。这一趋势意味着税改扩大税基的目的尚未达到。

项目成果

損失をめぐる企業会計と税制の関係

关于损失的企业会计与税务之间的关系

• 发表时间: 2011
• 期刊: 税研
• 作者: Torres;L.;T. Matsuo;and V. Pina;柴健次,松尾貴巳;鈴木一水
• 通讯作者: 鈴木一水

課税ベース-別段の定めの視点から-

税基——从其他规定来看——

• 发表时间: 2011
• 作者: Torres;L.;T. Matsuo;and V. Pina;柴健次,松尾貴巳;鈴木一水;Masatoshi Gotoh (with Hidetoshi Yamaji and Yoshinori Yamakawa);鈴木一水
• 通讯作者: 鈴木一水

税務会計分析-税務計画と税務計算の統合-

税务会计分析 - 税务筹划与税务计算的整合 -

• 发表时间: 2013
• 作者: Torres;L.;T. Matsuo;and V. Pina;柴健次,松尾貴巳;鈴木一水;Masatoshi Gotoh (with Hidetoshi Yamaji and Yoshinori Yamakawa);鈴木一水;鈴木一水
• 通讯作者: 鈴木一水