会计和税收是经济领域中两个不同的分支，遵循不同的原则，规范不同的对象。因此，二者存在较大的差异。从发展趋势看，我国会计和税法的改革正朝着各自独立的方向进行，应该说这是符合国际大趋势的。国家税务总局于２０００年发布了《企业所得税税前扣除办法》（以下简称“税 Accounting and taxation are two distinct branches of the economy that follow different principles and regulate different objects. Therefore, there is a big difference between the two. Judging from the development trend, the reform of China’s accounting and tax laws are moving in their own direction. This should be said that this is in line with the international trend. In 2000, the State Administration of Taxation released the Measures for Deduction of Enterprise Income Tax Pre-tax (hereinafter referred to as "tax