在市场经济不断深入发展的过程中,随着税务体制的深化改革,税务部门已成为各国企事业单位财务会计报表的主要使用者。因此,会计报表在不防碍其他会计信息使用者的基础上,尽可能地满足税务部门的管理需要,应该成为会计报表的目标之一。但是,从会计报表反映税务信息的方法来看,我国当前的一些税务处理与会计基本假设和准则存在一些矛盾,譬如说,会计权责发生制与增值税之间、会计复式薄记与营业税之间、会计主体和会计假设与所得税之间等等,还有许多值得商榷的问题。本文研究这些问题与矛盾的根源,提出自己看法和解决问题的建议,并制定相应的对策,对财税工作和理论研究都有一定的指导意义。 In the process of deepening the market economy, with the deepening reform of the tax system, the tax department has become the main user of financial statements of enterprises and institutions in various countries. Therefore, accounting statements do not hinder the other users of accounting information, as much as possible to meet the tax department’s management needs should be one of the objectives of the accounting statements. However, judging from the methods of accounting statements reflecting tax information, there are some contradictions in some current tax treatment and accounting basic assumptions and guidelines in our country. For example, accounting accruals and VAT There are many more open questions to discuss between accounting subjects and accounting assumptions and income tax. This paper studies the root causes of these problems and contradictions, puts forward my own opinions and suggestions on how to solve the problems, and formulates corresponding countermeasures. It has some guiding significance for the taxation and theoretical research.