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随着我国税收制度和会计制度的不断改革,我国的税收制度和会计制度的差异也越来越明显,在会计制度和会计准则方面均具有较大的差异性,因此在企业的财务会计系统中,也应该体现出应税所得和会计收益之间的差异。税收会计是核算与监督税收资金活动的专业会计,为了快速实现我国经济发展和世界经济的接轨,一定要加强对财务会计和税收会计之间的差异研究。
With the continuous reform of China’s taxation system and accounting system, the difference between taxation system and accounting system in our country is also more and more obvious. There are great differences in the accounting system and accounting standards. Therefore, in the enterprise’s financial accounting system , Should also reflect the difference between taxable income and accounting income. Tax accounting is a professional accounting for accounting and supervision of tax revenue activities. In order to quickly achieve the integration of our economic development with the world economy, we must strengthen the study of the differences between financial accounting and tax accounting.