近年来,我国企业会计准则国际趋同进度加快,特别是内外资企业所得税法的合并,为会计准则与税法的关系特别是两者的差异协调研究提供了新的研究平台。本文探讨了我国会计制度体系和税法体系之间的差异,并对如何进行协调给出了建议。 In recent years, the international convergence of accounting standards in China has accelerated, especially the merger of income tax laws between domestic and foreign-funded enterprises, which provides a new research platform for the coordination between accounting standards and tax law, especially the differences between the two. This article explores the differences between China’s accounting system and the tax system, and gives advice on how to coordinate.