随着改革开放的深入和社会主义市场经济体制的建立,我国在财务会计制度和所得税税收制度上进行了全方位的变革。在财务会计制度改革上颁布了《两则》、《两制》;在所得税税收制度改革上颁布了《企业所得税暂行条例》、《外商投资企业和外国企业所得税暂行条例》、《个人所得税法》和《企业所得税会计处理的暂行规定》等。在新的财务会计制度和新的所得税税收制度中,均体现了会计准则和所得税法各自相对的“独立性”和适当“分离”的原则。即:一个企业在同一会计期间按会计准则计算的“税前会计利润”与按所得税法 With the deepening of reform and opening up and the establishment of a socialist market economic system, China has made all-round changes in the financial accounting system and income tax system. Promulgated the “Two Rules” and “Two Systems” in the reform of the financial accounting system; promulgated the Provisional Regulations on Enterprise Income Tax, the Provisional Regulations on Income Taxes on Foreign-invested Enterprises and Foreign Enterprises, the Individual Income Tax Law, And “Provisional Regulations on Accounting Treatment of Enterprise Income Tax”. Both the new financial accounting system and the new income tax system reflect the relative “independence” and appropriate “separation” of accounting standards and income tax laws. That is: an enterprise in the same accounting period according to accounting standards to calculate the “pre-tax accounting profit” and according to income tax law