税收从产生之日起,就与会计联系在一起。随着人类社会经济的发展,税收与会计的联系更加紧密,它们相互作用、相互影响,在社会经济生活中发挥着越来越大的作用,并成为经济学的两个重要分支。会计制度与税收的处理不仅是税务部门与企业的重要工作,而且对整个社会的经济发展也有着重要的影响,如何处理会计制度与税法之间的关系,既是会计制度和税收制度设计的理论问题,又是征纳双方确定征纳税额和反映会计信息的实践问题。在新的税法出台和新的会计准则实施后我国会计制度与企业所得税法规差异的协调更有意义。 Taxes are linked to accounting from the day they are produced. With the development of human society and economy, taxation and accounting are more closely linked. They interact with each other and play an increasingly important role in social and economic life and become two important branches of economics. Accounting system and tax treatment are not only the important work of the tax departments and enterprises, but also have an important impact on the economic development of the entire society. How to deal with the relationship between the accounting system and the tax law is not only the theoretical issue in the design of the accounting system and the tax system It is also a matter of practice for both parties to determine the amount of tax and reflect the accounting information. After the introduction of the new tax law and the implementation of the new accounting standards, it is more meaningful to coordinate the differences between the accounting system and the corporate income tax regulations in our country.