شناسايي و بررسي علل اختلاف بين ماليات بر سود ابراز شده و ماليات برسود قطعي شده اشخاص حقوقي غيردولتي

The Identification and Study of Causes on Difference between the Declared Profit Tax and Final Profit Tax of Non- governmental Legal Persons

امروزه ماليات بر شركتها به طور معمول بخش قابل توجهي از درآمدهاي مالياتي دولت ها را تشكيل مي دهد. مطابق با قوانين مالياتي، ماليات بر درآمد شركتها برمبناي سود شركتها با كسر هزينه هاي موسوم به هزينه هاي قابل قبول از درآمد ناخالص تعيين مي شود. ليكن هميشه در مورد نحوه تعيين ميزان سود مشمول ماليات بين دستگاه هاي مطالبه كننده ماليات و موديان مالياتي اختلاف وجود داشته است. در اين پژوهش، اطلاعات مورد نياز از پرونده هاي مالياتي اشخاص حقوقي غيردولتي مربوط به عملكرد سالهاي 1385 و 1386 اداره كل امور مالياتي مركز تهران جمع آوري و سپس با استفاده از روش آماري «تي زوجي» تفاوت بين آنها مورد آزمون قرار گرفت. براساس نتايج بدست آمده بين ماليات بر سود ابراز شده و قطعي شده اشخاص حقوقي غيردولتي اختلاف وجود دارد كه ناشي از مغايرت بين استانداردهاي حسابداري با قوانين مالياتي است.

Today, governments’ tax income is largely composed of tax on corporations. According to Tax Act, the corporation income tax is determined through deficit of some expenses as acceptable expenses from gross income. But there have been always differences between tax organization and taxpayer about how to determine the taxable income. In this research, besides exploration of the differences and their causes, we tried to investigate their effects on gap between the declared and final taxable income in non–governmental corporations. For doing so, some issues are studied including non–acceptable expenses, rejecting legal books and non-compliance of accepted accounting standards. To analyze the hypotheses, the needed information from tax cases of non–governmental corporations related to financial performance 1385– 1386 was gathered and then the differences between them were studied by »Paired T« analytical method. The results show that there have been significant differences between the declared and final taxable income due to inconsistency between accounting standards and tax rules.