چکیده:
ﺑﻌﺪ از اﻟﺤﺎق ﻣﺎده272 )ق.م.م( در ﻗﺎﻧﻮن اﺻﻼح ﻣﻮادی از ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫـﺎی ﻣﺴـﺘﻘﻴﻢ ﻣﺼـﻮب72/11/0831،اﻣﻜﺎن ﺗﺸﺨﻴﺺ ﻣﺎﻟﻴﺎت ﺗﻮﺳﻂ ﺳـﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳـﻲ، ﺣﺴـﺎﺑﺪاران رﺳـﻤﻲ و ﻣﻮﺳﺴـﺎت ﺣﺴﺎﺑﺮﺳـﻲ ﻋﻀـﻮ ﺟﺎﻣﻌـﻪﺣﺴﺎﺑﺪاران رﺳﻤﻲ ﻓﺮاﻫﻢ آﻣﺪ. اﺷﺨﺎص ﻣﺬﻛﻮر در ﻫﻨﮕﺎم ﺗﻨﻈﻴﻢ ﮔﺰارش ﺑﺎﻳﺪ ﻣﻮاردی ﭼﻮن اﻇﻬـﺎر ﻧﻈـﺮ ﻧﺴـﺒﺖ ﺑـﻪﻛﻔﺎﻳﺖ اﺳﻨﺎد و ﻣﺪارک ﺣﺴﺎﺑﺪاری ﻃﺒﻖ ﻣﻔﺎد ﻗﺎﻧﻮن و ﻣﻘﺮرات ﻣﺮﺑﻮط ﺑﺎ رﻋﺎﻳﺖ اﺻـﻮل و ﺿـﻮاﺑﻂ و اﺳـﺘﺎﻧﺪاردﻫﺎیﺣﺴﺎﺑﺪاری و ﻫﻤﭽﻨﻴﻦ درآﻣﺪ ﻣﺸﻤﻮل ﻣﺎﻟﻴﺎت ﺑﺮ اﺳﺎس ﻣﻔﺎد ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫﺎی ﻣﺴـﺘﻘﻴﻢ و ﻣﻘـﺮرات ﻣﺮﺑـﻮط را درﻧﻈﺮ ﺑﮕﻴﺮﻧﺪ. ﺑﻪ اﺳﺘﻨﺎد ﺗﺒﺼﺮه ﻫﺎی ﻳﻚ و دو ﻣﺎده 272 ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫﺎی ﻣﺴﺘﻘﻴﻢ، ﺑﻌﺪ از ﺗﺎرﻳﺦ ﺗﺼﻮﻳﺐ، ﺗﺸـﺨﻴﺺ ﻣﺎﻟﻴﺎت از ﻃﺮﻳﻖ ﺳﺎزﻣﺎن اﻣﻮر ﻣﺎﻟﻴﺎﺗﻲ ﻳﺎ اﺷﺨﺎص اﺷﺎره ﺷﺪه در اﺑﺘﺪای ﻣﺎده 272 اﻧﺠﺎم ﺧﻮاﻫﺪ ﺷﺪ.ﺑﻪ ﻃﻮر ﻣﻨﻄﻘﻲ ﻋﺪاﻟﺖ و اﻧﺼﺎف در ﻓﺮآﻳﻨﺪ ﺗﺸﺨﻴﺺ زﻣﺎﻧﻲ ﻗﺎﺑﻞ ﺗﺼـﻮر اﺳـﺖ ﻛـﻪ ﻫـﺮ دو ﮔـﺮوه ﻓـﻮق ﻓﺎﻗـﺪاﺧﺘﻼﻓﺎت ﻣﻌﻨﺎ دار در ﻓﺮآﻳﻨﺪ ﺗﺸﺨﻴﺺ، ﺑﺎ اﺳﺘﻨﺒﺎط از ﻗﻮاﻧﻴﻦ ﻣﺎﻟﻴﺎﺗﻲ ﺑﺎﺷﻨﺪ. ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﺼﺎﺣﺒﻪ ﻫﺎی اﻛﺘﺸﺎﻓﻲ اﻧﺠﺎمﺷﺪه ﺑﺎ دو ﮔﺮوه ﻓﻮق، ﻋﻤﺪه اﺧﺘﻼف ﻧﻈﺮ در ارﺗﺒﺎط ﺑﺎ ﻣﺎده 841 ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫﺎی ﻣﺴﺘﻘﻴﻢ در ارﺗﺒﺎط ﺑﺎ ﻫﺰﻳﻨﻪ ﻫﺎی ﻗﺎﺑﻞ ﻗﺒﻮل ﻣﺎﻟﻴﺎﺗﻲ اﺳﺖ.در اﻳﻦ ﺗﺤﻘﻴﻖ در ﭘﻲ آن ﻫﺴﺘﻴﻢ ﻛﻪ ﻋﻠﺖ ﺑﻪ وﺟﻮد آﻣﺪن اﻳﻦ اﺧﺘﻼﻓﺎت را ﺑﺮرﺳﻲ ﻧﻤﺎﻳﻴﻢ. ﻣﺸﺨﺺ ﺷﺪن ﻋﻠﺖاﺧﺘﻼف ﻣﻲ ﺗﻮاﻧﺪ ﻗﺎﻧﻮن ﮔﺬاران را در اﺻﻼح ﻗﺎﻧﻮن ﻳﺎ ﺗﺪوﻳﻦ آﻳﻴﻦ ﻧﺎﻣﻪ ﻫﺎی اﺟﺮاﻳﻲ و ﻫﻤﭽﻨﻴﻦ اﺳﺘﺎﻧﺪاردﮔﺬاران رادر ﺗﺪوﻳﻦ اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺪاری و ﺣﺴﺎﺑﺮﺳﻲ و در ﻧﻬﺎﻳﺖ آﻣﺎده ﻛﺮدن ﺑﺴـﺘﺮی ﻣﻨﺎﺳـﺐ ﺟﻬـﺖ ﺗﻌﻴـﻴﻦ ﻣﺎﻟﻴـﺎت ﻣﻨﺼﻔﺎﻧﻪ ﺗﻮﺳﻂ رﺳﻴﺪﮔﻲ ﻛﻨﻨﺪﮔﺎن، ﻓﺮاﻫﻢ ﻧﻤﺎﻳﺪ.در اﻳﻦ ﺗﺤﻘﻴﻖ ﺑﺮ اﺳﺎس ﻣﺼﺎﺣﺒﻪ ﻫﺎی اﻛﺘﺸﺎﻓﻲ اﻧﺠﺎم ﺷﺪه، ﭘﺮﺳﺸﻨﺎﻣﻪ ﺗﺤﻘﻴﻖ ﺗﻨﻈﻴﻢ و در ﺑﻴﻦ دو ﮔﺮوه ﻣﻤﻴﺰانﻣﺎﻟﻴﺎﺗﻲ و ﺣﺴﺎﺑﺪاران رﺳﻤﻲ ﺗﻮزﻳﻊ ﮔﺮدﻳﺪ. ﻧﺘﺎﻳﺞ ﺗﺤﻘﻴﻖ ﻧﺸﺎن ﻣﻲ دﻫﺪ ﺑـﻴﻦ ﺗﻔﺴـﻴﺮ و ﺑﺮداﺷـﺖ ﻫـﺎی ﺣﺴـﺎﺑﺪاران ﻣﺴﺘﻘﻞ و ﻣﻤﻴﺰﻳﻦ ﻣﺎﻟﻴﺎﺗﻲ از ﻣﺎده 841 ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫﺎی ﻣﺴﺘﻘﻴﻢ اﺧﺘﻼف ﻣﻌﻨﺎداری وﺟﻮد دارد.
After joining of article 272 in correction articles from law of indirect taxes authorized (approved) on the date of 1380/11/27 according Iranian calendar possibility (likelihood) of recognition tax by auditing organization official accountants and auditing association who is the member of official accountants society was prepared the mentioned people above at the time of arrangement of repeating have to take in to view object. Like comment to sufficiency of documents and according to the contacts of law and regulations. in connection with auditing and ordering the principals and models and also settling the income of taxable. standards of accounting income of bases of draftable tax on bases of law Indirect taxes according to notes one and two articles 272 G.M.M after the date of approving recognition of tax on the way of the tax organization affairs or mentioned people above in the first article 272 will be done mainly justice and fair with passage of time of recognition is imagined.
The both group mentioned above (tax surveyors and official accountants) the main difference of opinion in the connecting with article 148 G.M.M in requiring expenditures can be acceptable.
In this research we are looking for on the accounting of creating those differences and study it. as becoming deter minded the cause of difference can help and let the lawmakers emendation of law or compilation executive regulation and also let and help the peoples standard in compilation of standards in accounting and auditing and also make the almost ready to prepare a suitable bed for assignment tax fairly by investigators should be prepared.
In this research on, accounting of exploratory interview have been done searching questionnaire was adjusted between two groups of tax surveyors and official accountants have distributed. but result of this researching show there is such a differences between independent accountants and tax surveyors according to exploration.
خلاصه ماشینی:
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﻲ و ﺣﺴﺎﺑﺮﺳﻲ 1- ﻣﻘﺪﻣﻪ ﺗﺒﺼﺮه ﻳﻚ ﻣﺎده 272 ﻗﺎﻧﻮن ﻣﺎﻟﻴﺎت ﻫﺎی ﻣﺴﺘﻘﻴﻢ ﺑﻴﺎن ﻣﻲ دارد ﻛﻪ اداره اﻣﻮر ﻣﺎﻟﻴـﺎﺗﻲ ﻣﻜﻠﻒ اﺳﺖ ﮔﺰارش ﺣﺴﺎﺑﺮﺳﻲ ﻣﺎﻟﻴﺎﺗﻲ را ﺑﺪون رﺳﻴﺪﮔﻲ ﻗﺒﻮل و ﻣﻄﺎﺑﻖ ﻣﻘـﺮرات ﺑـﺮگ ﺗﺸﺨﻴﺺ ﻣﺎﻟﻴﺎت ﺻﺎدر ﻛﻨﺪ.
ﻣﺒﻨﺎی ﺻﺪور ﺑﺮگ ﺗﺸﺨﻴﺺ ﻣﺎﻟﻴﺎت ﺑﺮای ﻫﺮ دو ﮔﺮوه ﻣﻤﻴﺰان ﻣﺎﻟﻴـﺎﺗﻲ و ﺣﺴﺎﺑﺮﺳـﺎن ﻣﺴﺘﻘﻞ ﻣﺸﺎﺑﻪ و ﻳﻜﺴﺎن اﺳﺖ وﻟﻲ آﻳﺎ ﺗﻔﺴـﻴﺮ و اﺳـﺘﻨﺒﺎط دو ﮔـﺮوه از ﻗـﻮاﻧﻴﻦ ﻣﺎﻟﻴـﺎﺗﻲ و اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺪاری ﻧﻴﺰ ﻳﻜﺴﺎن اﺳﺖ ؟ در ﺻﻮرت ﻳﻜﺴﺎن ﻧﺒﻮدن اﻳـﻦ اﺳـﺘﻨﺒﺎط، از ﻳﻚ ﻃﺮف ﺑﺎﻋﺚ از ﺑﻴﻦ رﻓﺘﻦ ﻋﺪاﻟﺖ ﻣﺎﻟﻴﺎﺗﻲ و ﺧـﻮد اﻇﻬـﺎری ﻣﺎﻟﻴـﺎﺗﻲ ﻣـﻲ ﮔـﺮدد و از ﻃﺮف دﻳﮕﺮ اﺧﺘﻼف دﻳﺪﮔﺎه ﺑﻴﻦ ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ و ﻣﻤﻴـﺰﻳﻦ ﻣﺎﻟﻴـﺎﺗﻲ ﺑﺎﻋـﺚ ﺗﻀـﻌﻴﻒ اﻋﺘﺒﺎر ﺣﺮﻓﻪ ای ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ ﻣﻲ ﺷﻮد و در ﻧﻬﺎﻳﺖ در ﺻـﻮرﺗﻲ ﻛـﻪ اﻳـﻦ اﺧـﺘﻼف دﻳﺪﮔﺎه ﺑﺎﻋﺚ ﺑﺮرﺳﻲ ﻣﺠﺪد ﭘﺮوﻧﺪه ﻫﺎی ﻣﺎﻟﻴﺎﺗﻲ ﺗﻮﺳﻂ ﺳﺎزﻣﺎن ﺗﺸﺨﻴﺺ ﮔـﺮدد، ﻫﺰﻳﻨـﻪ ﻫﺎی ﺟﺎﻣﻌﻪ ﺟﻬﺖ وﺻﻮل ﻣﺎﻟﻴﺎت اﻓﺰاﻳﺶ ﻣﻲ ﻳﺎﺑﺪ.
2- ﻫﺪف ﺗﺤﻘﻴﻖ ﻫﺪف اﺻﻠﻲ اﻳﻦ ﺗﺤﻘﻴﻖ ﭘﺎﺳﺦ ﺑﻪ اﻳﻦ ﺳﺆال اﺳﺖ ﻛﻪ آﻳﺎ در ﻓﺮآﻳﻨﺪ ﺣﺴﺎﺑﺮﺳﻲ ﻣﺎﻟﻴﺎﺗﻲ در اﺳﺘﻨﺒﺎط از ﻗﻮاﻧﻴﻦ ﻣﺎﻟﻴﺎﺗﻲ )ﺑﺎ ﺗﺎﻛﻴﺪ ﺑﺮ ﻣﺎده 841 ﻗﺎﻧﻮن ﻣﺎﻟﻴـﺎت ﻫـﺎی ﻣﺴـﺘﻘﻴﻢ، ﻫﺰﻳﻨـﻪ ﻫﺎی ﻗﺎﺑﻞ ﻗﺒﻮل ﻣﺎﻟﻴﺎﺗﻲ( اﺧﺘﻼف دﻳﺪﮔﺎه و ﺗﻔﺴﻴﺮ ﻣﺘﻔﺎوت ﺑـﻴﻦ دو ﮔـﺮوه ﺣﺴـﺎﺑﺪاران و ﺑﺮرﺳﻲ ﺗﻔﺴﻴﺮ ﭘﺬﻳﺮ ﺑﻮدن ﻣﺎده 841ق.
م: ﻫﺰﻳﻨﻪ ﻫﺎی ﻗﺎﺑﻞ ﻗﺒﻮل ﺑﺮای ﺗﺸﺨﻴﺺ درآﻣﺪ ﻣﺸـﻤﻮل ﻣﺎﻟﻴـﺎت ﺑـﻪ ﺷﺮﺣﻲ ﻛﻪ ﺿﻤﻦ ﻣﻘﺮرات اﻳﻦ ﻗﺎﻧﻮن ﻣﻘﺮر ﻣﻲ ﮔﺮدد ﻋﺒﺎرت اﺳﺖ از ﻫﺰﻳﻨـﻪﻫـﺎﻳﻲ ﻛـﻪ در ﺣﺪود ﻣﺘﻌﺎرف ﻣﺘﻜﻲ ﺑﻪ ﻣﺪارک ﺑﻮده و ﻣﻨﺤﺼﺮا ﻣﺮﺑﻮط ﺑـﻪ ﺗﺤﺼـﻴﻞ درآﻣـﺪ ﻣﻮﺳﺴـﻪ در دوره ﻣﺎﻟﻲ ﻣﺮﺑﻮط ﺑﺎ رﻋﺎﻳﺖ ﺣﺪ ﻧﺼﺎب ﻫﺎی ﻣﻘﺮر ﺑﺎﺷﺪ.