会计制度与税法之间存在差异,这是各个国家的普遍现象。随着我国市场经济的不断完善,为了适应新的会计、税收形势,会计制度与税法之间的差异有扩大的趋势。差异的存在,增加了企业财务核算成本和税收遵从成本,同时也增加了税务部门的征税成本。因此,加强对会计制度和税法差异的研究和协调,不但具有理论意义,更是现实的需要。 There are differences between the accounting system and the tax code, which is a common phenomenon in all countries. As China’s market economy continues to improve, in order to adapt to the new accounting, tax situation, the differences between the accounting system and tax law have an expanding trend. The existence of the difference increases the enterprise financial accounting cost and the tax compliance cost, and also increases the taxation cost of the tax department. Therefore, to strengthen the study and coordination of the differences between the accounting system and the tax law is not only of theoretical significance but also of realistic needs.