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税收与会计的关系在不同国家或同一国家的不同历史时期会有不同的表现.该文在分析不同国家税收与会计关系模式的基础上,对我国税收与会计关系的历史沿革进行梳理,从国际经验与现实国情两个层面出发,提出协调我国税收与会计关系的基本思路和实现途径.“,”The relationship between accounting and tax manifests itself in different ways in different countries or in different historical periods of the same country.Based on an analysis of different modes of relationship between ac-counting and tax in different countries,this paper sums up the historical evolution concerning the relationship between tax and accounting in China,and then puts forward some basic ideas and approaches about coordinating the relation-ship between tax and accounting in light of international experiences and current situations in our country.