我国税收制度与会计制度在经历了重大变革后,逐步走向规范、合理,特别是随着会计职能的转轨、变革与完善,各具体会计准则的相继颁布和实施,税法与会计制度的差异越来越突出。二者的差异主要有税法目标与会计目标、税法原则与会计原则的不同以及会计处理程序和方法上与税法的不同等差异。 After the great changes in China’s taxation system and accounting system, it has been gradually standardized and reasonable. Especially with the transformation, improvement and perfection of accounting functions, the successive promulgation and implementation of specific accounting standards, the differences between taxation law and accounting system have come The more prominent. The differences between the two mainly include the tax law and accounting objectives, the differences between the tax law and the accounting principles, and the differences between the accounting procedures and methods and the tax law.