기업회계기준과 세법의 조화방안

There are many problems in current positive system based on some book-tax conformity rules, as follows：First, the system above mentioned costs too many expenses.Second, how to tax on new-type transactions is vague, unless there are relevant tax laws, regulations and rulings.Third, the companies that Act on External Audit of Stock Companies does not apply to have a tendency to keep books and records not by GAAP, but by tax law. This results in distortion of financial reporting.It is appropriate to abolish book-tax conformity rules. The reasons are as follows： It is not a appropriate policy to strengthen the book-tax conformity for preventing the manipulation of accounting income and taxable income. The purpose and function of financial accounting are more important than the expedieny of administration.If the book-tax conformity rules are abolished, the policies to choose for the harmony of GAAP and tax law are as follows： to make out a balance sheet and statement of profit and loss only for tax purpose, to maintain a dual system of financial accounting and tax accounting and to convert the tax adjustments in book-closing into the tax adjustments in tax return.The policies as mentioned above are indifferent in the respect of neutrality between financial accounting and tax accounting. But the policy to convert the tax adjustments in book-closing into the tax adjustments in tax return is the most realizable of the above-mentioned policies.