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税法是税务会计的风向标和指导原则,税法中大多会体现出税务会计原则,税收原则具体体现在税收核算原则上,即是税务会计原则。相对而言,财务会计原则就要比税务会计原则更加明确精准,也更加具备公认性,具有大众性。另一方面来讲,税务会计原则又要比财务会计原则更加强硬,具备法律强制性,由于其脱胎于税法之中,所以直接与法律相关,依据有法必依原则,一旦违反,必定会受到相应的惩罚。本文主要分析税务会计原则与财务会计原则的区别。
Tax law is the wind vane and guiding principle of tax accounting. Most of the tax laws will reflect the tax accounting principles. The tax principle is embodied in the principle of tax accounting, that is, the tax accounting principle. Relatively speaking, the financial accounting principles than the tax accounting principles are more specific and precise, but also more recognized and popular. On the other hand, the principles of tax accounting are tougher than the principles of financial accounting. They are legally obligatory. Since they are born out of tax laws, they are directly related to the law and based on the principle of law and necessity, they are bound to be violated The corresponding punishment. This article mainly analyzes the difference between tax accounting principle and financial accounting principle.