实质重于形式

论实质重于形式原则在我国独立审计中的运用

Application of Substance over Form Principle to Independent Audit in China

实质重于形式原则在新会计准则中的应用

Application of substance over form principle in new accounting standards

1982年英国上议院又确立了反避税的Ramsay原则。Ramsay原则是经历了一次次法院对避税案的审理和判决后不断完善、不断发展的，强调在判断是否避税时实质重于形式。

Then the English Senate has established the Ramsay principle about anti-avoidance of taxes in 1982.This principle emphasizes " the essence is heavier than the form " .

会计核算实质重于形式原则的理论及应用

Theory and Application Principle of Essence Weightier Than Form in Accounting

实质重于形式原则对所得税的影响

The Regulation of Substance Being Weighter Than Form Affects Income Tax

解读“实质重于形式原则”

An explanation on " substance is more important than formalization "

对实质重于形式会计原则的认识

The Study on Essence Greater than Form Principle in Accounting

浅析实质重于形式原则在会计核算中的应用

Discussion on Application of " Substance over Form " Principle in Accounting

实质重于形式原则探析

A Study on the Principle of Substance over Form

实质重于形式原则的现实意义

The Operation Significance of " Principle of Regarding Substantiality more Important than Formality "

试论新会计准则下实质重于形式原则的应用

Research on the Application of " Substance over Form " in the New Accounting Standards

实质重于形式原则的忽视

On the Ignorance of the Principle of " Essence is More Important than Form "

实质重于形式原则与有些会计原则有时存在冲突，需要进行协调。

The principle of essence greater than form is sometimes in contrast with other principles ;

“正常交易原则”是采用“实质重于形式”的标准对个案进行分析的方法。

Under this approach , investments are reviewed using a'substance over form'criterion on a case-by-case basis .

企业销售收入的确认遵循权责发生制原则和实质重于形式原则；

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form ;

然后得出本人对实质重于形式原则中经济实质、法律形式和两者之间的关系认识。

Then I conclude the mutual relationship between the economic substance and the legal form in this principle .

结合会计实务，说明实质重于形式原则在会计实务中的运用。

The essay , combining the accounting practice in our country , shows the application of the substance over form principle .

第五章是应用实质重于形式原则的启示实质重于形式原则广泛应用于新准则中，并且贯穿整个会计核算的确认、计量和报告环节。

This principle is widely used in the new standards and runs through the whole accounting recognition , methods and reports .

这一论断能从国外反避税立法与实践中的“实质重于形式原则”得到充分的支持。

We can learn it from the code of the foreign anti-tax avoidance and practice ," Substance is more important than formal principle " .

坚持适度运用实质重于形式原则对规范会计核算行为，真实完整地反映企业的财务状况和经营成果，提高企业的会计信息质量具有重要意义。

It is significant for regulating accounting behavior , reflecting the financial condition and management performance genuinely and entirely and increasing the accounting information quality .

所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。

Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .

为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。

In order to provide users with higher quality information , substance over form principle is used in the accounting information system of many different countries .

表明租赁会计准则需要在真正秉承实质重于形式原则的基础上，探索更为科学合理的租赁分类标准或租赁会计政策选择标准。

It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the " Substance over Form " principle .

在相互协调的基础上，应扩大实质重于形式原则在所得税法中的运用，突出所得税法向会计准则靠拢。

Based on mutual coordination , it should expand substance over form principle in the application of the income tax and also stand out the income tax law close to accounting standards .

笔者运用实质重于形式原则，以中国会计准则作为立足点，从经济本质和法律形式两方面阐述资产证券化中真实销售认定标准。

The thesis , based on substance-over-form principle , referencing Chinese Accounting Standards , describes the identification criteria of true sale in asset securitization from two aspects of economic essence and legal form .

第五章由实质重于形式原则的内涵要求出发，分析了要素定义和会计信息质量两者对承租人租赁会计政策选择影响，在此基础上，提出以时间标准作为承租人选择会计政策的依据。

Finally in chapter five , the author first analyzes impact of element definition and quality of accounting information on choosing lease accounting policy . Then a new " time measure " is introduced .

应适当淡化程序性操作，将“实质重于形式”的会计原则贯穿于会计核算与管理的全过程，加大案例教学和实证教学的比重。

The accounting principle of " the substance outweighs the form " should be carried through the whole process of accounting and its management ; and case teaching and empirical teaching should be strengthened .

而重要性、谨慎性与实质重于形式不宜作为会计信息的质量特征来看，只作为会计操作及其相关依据和影响因素的修正与限制。

Significance , conservatism , substance over form , which are not suitable to be regarded as qualitive characteristics of accounting information , are utilized to revise and limit accounting behaviors and the factors related to those behaviors .

司法机关通过个案裁判补充税法漏洞以反避税，并在长期司法实践中积累了一系列司法反避税原则，实质重于形式和商业目的原则是其中的两大核心原则。

The judiciary authorities seal tax loopholes for anti-avoidance via independent cases . In the long-term judicial practice , judges have accumulated a series of judicial anti-avoidance principle such as the substance over form and commercial purposes principle which are the two core principles .

新《企业会计制度》根据实质重于形式原则规定了新的收入确认标准，由于确认标准的不同，会形成不同的应收账款和收入金额，产生不同的财务状况经营成果。

According to the principle of Essence is more important than form , the new enterprise accounting system specifies the new standard for incoming confirmation . Because of different confirmation standard , different receivables and income amount occurs , furthermore , different financial status running achievements occurs .