市场经济条件下的新一轮税制改革,特别是“两税合一”的制度设计,必须充分考虑税法与会计制度的协调,研究在中国国情条件下调整税法和会计制度差异的新方法。一、税法和会计制度关系的基本分析在一国宏观税负既定的前提下,税收收入是通过法律确定下来的税收制度实现的。税收制度通过税种和税制 Under the condition of market economy, a new round of tax reform, especially the system design of “two taxes and one tax”, must fully consider the coordination between tax law and accounting system and study a new method to adjust the differences between tax law and accounting system under the conditions of China’s national conditions. First, the basic analysis of the relationship between tax law and accounting system In a country under the premise of the macro tax burden, tax revenue is realized through the legal tax system. Tax system through the tax and tax system