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我国的会计制度和税收法规是两个相互依存的体系,它们之间也存在着一些差异,如何在这些差异中寻求共存的道路,是两个部门共同的责任,同时也是它们的义务。文章论述了会计制度和税收法规两者之间的基本关系,并对如何达到二者的共存提出了几点建议。
China’s accounting system and tax regulations are two interdependent systems. There are also some differences between them. How to seek for a coexistence among these differences is a common responsibility of both departments and their obligations. The article discusses the basic relationship between the accounting system and tax laws and regulations, and puts forward some suggestions on how to achieve the coexistence between the two.