随着我国会计改革的不断深入以及《企业会计准则》和《中华人民共和国企业所得税暂行条例》的公布与实施，会计利润与应税利润开始出现差异，针对这种情况，有些主张实行税务会计与财务会计相独立的税务会计，认为借鉴美英等国经验建立核算这种差异的专门的理论与方法，实行税? With the continuous deepening of accounting reform in our country and the promulgation and implementation of “Accounting Standards for Business Enterprises” and “Provisional Regulations of Enterprise Income Tax of the People’s Republic of China”, there are differences in accounting profits and taxable profits. In view of this situation, some advocate the implementation of tax accounting and Financial accounting with independent tax accounting, that the United States and Britain and other countries learn from experience to establish accounting for such differences in the special theory and methods, the implementation of tax?