对我国会计制度与税法协调的思考

对我国会计制度与税法协调的思考
摘    要
新会计准则已于2007年1月1日起正式执行，树立了新准则理念：资产负债观，值得注意的是新会计准则体系逐步与国际财务报告准则接轨。与此同时，为适应市场的发展，新《企业所得税法》也于2008年1月1日起施行，其最大的变化就是统一了内外资企业所得税。众所周知，由于种种原因，税收制度与会计制度在很多方面都存在着差异，并且，二者之间的差异有不断扩大的趋势，尤其是在大多数企业都非常敏感的企业所得税方面，那么，在两者都经过重大的变革之后，税收制度与会计制度在企业所得税上的差异会有怎样新的表现，二者差异产生的原因，应该怎样解决，本文将对这些问题进行简单的分析。

关键词：新企业所得税  新会计制度  差异  协调
Abstract
The new accounting standards had been 1 January 2007 onwards the implementation of the concept sets a new standard: a balance view, it is worth noting that the new accounting standards system gradually converge with International Financial Reporting Standards. At the same time, in order to adapt to market development, the new "Enterprise Income Tax Law" is also on January 1, 2008 shall come into force, the biggest change is the unified Enterprise Income Tax. As we all know, for various reasons, the tax system and accounting system in many respects, there are differences, and that the difference between the two growing trend, especially in the majority of companies are very sensitive to corporate income tax, then, in Both have been major changes, the tax system and accounting system, the differences in corporate income tax, how will the new performance, the difference causes, how to solve, this will be a simple analysis of these issues.

Key words: New Enterprise Income Tax; coordination between  the new accounting system

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