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会计与税收，在各个层面上都有着广泛的联系。《会计法》作为规范会计行为的最高法律，其颁布、修改和实施也必然对税收的各个方面产生深刻的影响。新《会计法》颁布实施以来，其对市场经济领域、企业管理层面等产生的影响已被社会各届广泛关注，而其对税收的影响虽已引起了业内人士的思考，却未展开广泛的讨论、为进一步揭示新《会计法》对税收影响的深度，分析研究税收对《会计法》的配合与回应，河南省国税局《河南税务》编辑部于２０００年９月１９日邀请省内有关机关、大型企业、科研机构、高等院校、会计税务中介机构等方面的有关专家、学者举行了“新《会计法》与税收座谈会”。与会人士从会计管理、税收征管、会计理论、会计中介等不同的角度，就《会计法》对税法的影响。 《会计法》对税收工作提出的新要求，《会计法》对税收征管工作带来的影响、《会计法》与税收宏观调控及《会计法》规定的责任形式与税法规定的责任形式的异同等一系列问题进行了广泛的讨论。其一系列观点对加强对《会计法》的理解，加强税制建设，促进依法治税不无脾益。
Accounting and taxation have broad links at all levels. As the supreme law that regulates accounting behavior, “enactment law”, its enactment, revision and implementation also have a profound impact on all aspects of taxation. Since the promulgation and implementation of the new Accounting Law, its impact on the market economy and the management of enterprises has drawn wide attention from various sessions of the society. Although its influence on taxation has already caused the thinking of the industry, it has not started a wide range of Discussion, in order to further reveal the depth of the impact of the new “Accounting Law” on tax revenue, analysis and study of the tax on the “Accounting Law” with the response, Henan Province IRS “Henan Taxation” editorial department on September 19, 2000 invited the province Relevant experts and scholars in institutions, large enterprises, research institutes, institutions of higher learning, accounting and taxation intermediary institutions held the “New Accounting Law and Tax Symposium.” Participants from the accounting management, tax collection, accounting theory, accounting intermediaries and other different perspectives, “Accounting Law” on the tax law. The new requirements of “Accounting Law” for taxation work, the impact of “Accounting Law” on tax collection and administration, the similarities and differences between the “Accounting Law” and the macro-control of tax revenue and the “responsibility law” A series of issues such as a wide range of discussions. A series of views on the strengthening of the “accounting law” to understand and strengthen the tax system to promote tax administration without spleen benefits.