鉴于会计制度和税法的目的、基本前提和遵守的原则有所不同,两者之间存在差异是必然的。在税法与会计制度存在差异的情况下,只有在法律许可的范围内,进行恰当的税收筹划,合理选择会计方法,才能有效降低税收成本。 In view of the different purposes of the accounting system and tax law, the basic premise and the principle of compliance, the difference between the two is inevitable. In the case of differences between the tax law and the accounting system, the tax revenue can be effectively reduced only if the tax planning is properly conducted and the accounting methods are properly selected within the scope permitted by the law.