Sự hài hoà giữa chính sách thuế và chuẩn mực kế toán

Nghien Clin-Trao doi

Sif hai lioa gila cliinli sach thue

v^ chuan mirc ke toan

^ TS Mai NgoG Anh

Mdi quan he giua chinh sdch thue vd chudn muc, che

dp ke todn ludn id vdn de dugc cdc nhd xdy dung

chinh sdch cua cdc quoc gia dqc biet quan tdm,

Nghien cuu Ijch su thdng le ke todn vd chinh sdch

thue cdc nude cd the thdy ton tgi 2 quan diem ve mdi

quan he ndy:

Sii thdng nhat giiia chinh sach

thue va ke toan

Theo quan diem nay, cac qu}'

dinh cua chinh sach thue'va chuan

mirc. che' do ke toan lien quan co

su thdng nhat \'ai nhau. Thong tin

ke toan dugc sit dung true tie'p cho

muc dich tinh thue ma khong can

thuc hien dieu chinh.

Quan diem nay cd su thdng

nhat giua chinh sach ke toan xa

chinh sach thue. nen giam thieu

dugc su phiic tap trong \iec su

dung thdng tin ke' toan cho muc

dich ke khai, quyet toan thue. dac

biet ddi v6i cac doanh nghiep co

quy md nhd va \Tia. Ngoai ra. su

thdng nha't giira chinh sach thue

va ke' toan cung dam bao su lanh

dao thdng nhat. quan ly tap trung

ciia Nha nude ddi \'di nen kinh te.

Tuy nhien. viec thdng nhat

chinh sach ke toan \a chinh sach

thue' cd the dan den thong tin ke

toan chu ye'u dat trgng tam vao

muc tieu tinh thue' nen se giam

tinh huTJ ich ddi vdi cac chu the sir

dung thdng tin khac. Han che'nay

cang bdc Id rd trong dieu kien

thuc hien nen kinh te' thi trudng va

xu hudng hdi nhap kinh te toan

cau. Vi vay. hien na}" quan diem

nay it dugc ap dung khi xay dung

chinh sach thueva ke toan cua cac

qud'c gia.

Sir doc lap tuong ddi giira

chinh sach thue va ke toan

Theo dd. cac quy dinh cua

chinh sach thue' va chuan muc,

che do ke toan cd su doc lap tuang

ddi. Thdng tin ke' toan dugc cung

cap cho cac ddi tugng sir dung

khac nhau va can thuc hien dieu

chinh cho muc dich tinh nghia w

thue.

Quan diem nay dam bao chinh

sach ke' toan va chinh sach thue'

dugc xay dung theo cac muc tieu

khac nhau, phii hgp \'di dac thu

cua tumg chinh sach. Vdi tu each

la mot cong cu dieu tie't kinh te',

chinh sach thue hudng den muc

tieu dieu tie't kinh te vi md va dam

bao ngudn thu ciia ngan sach nha

nude trong timg thdi ki. phii hgp

\'di muc tieu phat trien va cac

chinh sach kinh te' khac. Trong

khi dd, he thdng ke' toan dugc xa)'

dung nham cung cap thdng tin tai

chinh thich hgp va tin cay cho cac

ddi tugng cd nhu cau sir dung

thdng tin, nham giiip chu the ra

cac quyet dinh kinh te'phu hgp. Vi

vay, thdng tin ke' toan can dam

bao tinh trung lap, khong nhat

thie't thien ve muc dich tinh thue'

cua don vi.

Ngugc lai, su khac biet giiia

chinh sach thueva ketoan lam gia

tang tinh phiic tap cho cong tac ke'

toan tai cac dan vi, cQng nhu su

phiic tap trong viec sir dung thdng

tin ke toan de ke khai. quye't toan

thue. Ve phuang dien quan ly nha

nude su khac biet giiia chinh sach

ke' toan va chinh sach thue' cung

gay ra nhiing khd khan, phiic tap

nhait dinh ddi vdi cong tac quan

ly. kiem tra viec chap hanh nghia

\Ti thue ciia cac dan vi.

Qua phan tich 2 quan diem

tren. cd the nhan thay viec lira

chgn Nan dung quan diem nao de

xay dung chinh sach thue' trong

mdi quan he vdi he thdng ke toan

deu cd nhiing uu diem va ban che'

nhat dinh, phu hgp vdi dieu kien

kinh te, chinh tri, xa hdi va co che'

quan ly kinh te' ciia mdi qud'c gia

trong timg giai doan phat trien.

Trong dieu kien hien nay, cac

qud'c gia dieu hanh nen kinh te'

Nan hanh theo ca che thi trudng,

quan diem xay dung chinh sach

thue' cd su doc lap tuang ddi vdi

chinh sach ke' toan la phd bien, vi

nhiing ly do sau day:

Mot la, su phat trien cua nen

kinh te' thi trudng vdi nhieu thanh

phan kinh te cd Igi ich khac nhau.

Nhu cau ddi vdi thdng tin ke toan

ngay cang da dang ddi hdi he

thdng ke toan phai dugc xay dung

tren nguyen tac dam bao tinh tin

cay va trung lap giua cac ddi

tugng. He thdng ke' toan khong

thien ve muc dich tinh thue.

Thue Nha Niroc • so i i (321)-K V '2011