通过对会计制度与税法差异原因分析,得出税法与会计制度的适度分离是必然的,但差异也需要加以协调。其方向是:在固有的差异长久存在的基础上,应逐步缩小。缩小差异会对减轻纳税人财务核算成本和保证税收政策的贯彻执行产生积极影响。 Through the analysis of the differences between the accounting system and the tax law, it is concluded that the proper separation of the tax law and the accounting system is inevitable, but the differences also need to be coordinated. Its direction is: on the basis of the longstanding existing inherent differences, it should be gradually reduced. Narrowing the differences will have a positive impact on reducing taxpayers’ financial accounting costs and ensuring the implementation of tax policies.