一、会计原则与税务制度会计原则与税务制度的不同表现为:《企业会计制度》规定,企业的会计核算应当以权责发生制为基础。但增值税的会计处理却不完全适用权责发生制原则。如增值税会计处理规定“企业应在‘应交税金’科目下,设置‘应交增值税’明细科目,在“应交增值税”明细 First, the accounting principles and the tax system Accounting principles and the tax system is different as follows: “Accounting System for Business” provides that the accounting of enterprises should be based on accrual basis. However, the accounting treatment of VAT does not fully apply the accrual principle. Such as VAT accounting regulations “enterprises should be ’tax payable’ subjects, set the ’VAT payable’ subjects, in the” VAT should be paid "details