随着我国会计准则和税收法律改革脚步的加快,会计界对两者关系的讨论越来越多,众多的讨论最终分成了统一派和分离派两派:统一派认为,税法应该在会计准则的基础上建立,两者应该达到统一;分离派认为,会计与税收的目标不同,会计准则与税法存在着现实差异,需要单独建立所得税会计。 As China’s accounting standards and tax laws accelerate the pace of reform, the accounting profession more and more discussion of the relationship between the two, many discussions eventually divided into a unified factions and separatists: the faction believes that the tax law should be in the accounting standards Based on the establishment of the two should reach unity; Separationism that the accounting and tax goals are different from the accounting standards and the tax law there are real differences, the need for separate income tax accounting.