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在当今市场经济的环境下,会计制度和税收法规向着各自的发展目标和方向不断的调整改革,二者的差异日益扩大,这其中存在着一定的客观性和必然性。然而会计制度和税法的分离带来了很多不利因素。本文仅就现行会计制度中与税法有关的主要差异进行分析,以寻求合理的减少差异的办法,
In today’s market economy environment, the accounting system and tax laws and regulations continue to adjust their own development goals and direction of reform, the growing difference between the two, which there is a certain degree of objectivity and inevitability. However, the separation between the accounting system and tax law has brought many unfavorable factors. This article only analyzes the main differences related to the tax law in the current accounting system in order to find a reasonable way to reduce the difference,