会计准则和税法都是由国家制定的,用于调整一定经济关系和维护社会经济秩序的行为规范。但是,由于会计准则和税法体现着不同的经济关系,服务于不同的目的,因此,二者对同一问题的认定和处理往往存在着一定的差异。本文着重探讨会计准则与税法之间的差异,以寻求合理的解决之道。 Accounting standards and tax laws are set by the state, for the adjustment of certain economic relations and the maintenance of social and economic order code of conduct. However, since accounting standards and tax laws embody different economic relations and serve different purposes, there are often some differences between the two in identifying and handling the same issue. This article focuses on the differences between accounting standards and tax law in order to seek a reasonable solution.