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会计制度和税法之间日益扩大的差异,已成为当前我国会计核算和税收征管中一个亟待解决的问题,它关系到我国会计体系的健全和税法的完善。本文通过对比分析我国会计制度和税法的具体差异及原因,揭示税收和会计之间的差异性问题。
The ever-widening difference between the accounting system and the tax law has become an urgent problem to be solved in the current accounting and tax administration in our country. It is related to the sound accounting system and the perfection of the tax law in our country. This article reveals the differences between taxation and accounting through the comparative analysis of the specific differences and reasons of accounting system and tax law in our country.