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会计制度与税法之间的差异不是从来就有的,随着经济体制改革的深入和市场经济的发展,会计制度与税法制度也随之不断改革,使会计制度与税法产生了不同程度的差异。分析二者产生差异的原因是两者目标不同,由于二者的目标不同,导致二者之间遵循不同的原则,原则的差异也必然产生会计制度和税法对有关业务的处理上的差异。
The difference between the accounting system and the tax law is not always the case. Along with the deepening of the economic system reform and the development of the market economy, the accounting system and the tax law system are constantly being reformed, resulting in the difference between the accounting system and the tax law to varying degrees. Analysis of the differences between the two is due to the different objectives, as the two goals are different, resulting in the two follow different principles, the principle of difference will inevitably produce the accounting system and tax law on the handling of the business differences.