会计与税务处理差异问题的研究

摘要
随着社会主义市场经济发展,我国的税收制度和会计制度由于企业会计制度和税法所遵循的原则有所不同,必然存在一些差异。企业如果处理不好这些差异,将会给自己带来现实的或潜在的税务风险。因此,必须规范企业会计行为,正确了解和处理好会计制度与税法的差异,减少纳税风险。
会计准则和税法的差异已成为当前税收征管和会计工作中的一个亟待解决的问题。它关系到我国会计体系的建立、健全和税制的完善。本文以我国现行税法和会计准则为依据，采用举例法和比较法，从会计和税法所遵循的基本原则入手，分析了会计和税法产生差异的理论原因，并在实务方面具体对各种差异进行了分析，提出了会计和税法差异协调的可行性及协调措施。

关键词: 会计制度、会计准则、税法差异、协调
 

Abstract
As socialist market economy develops, the tax system and accounting system of our nation shall contain several discrepancy, for the different principles which the accounting system for business enterprise and law of tax abide by. It might bring practical or latent tax hazard to enterprises themselves if corporations cannot perfectly handle this discrepancy. Hence, we must normalize enterprise accounting behaviors, get to know correctly and deal with the discrepancy between the accounting system and law of tax to cut down the risk of paying tax.
The difference between the accounting and tax laws has become an urgent problem for the management of taxation and the work of accounting. Moreover，it involve the formation and completion of accounting system and the perfection of Tax Law. Based on China’s existing tax laws and accounting systems，used for example law and comparative law，starting with the differences between enterprise accounting system and tax in principles，the analysis of accounting and tax laws have different reasons for the theory and practical aspects of the various specific differences were analyzed. And made a coordination and the feasibility of coordination measures of difference between accounting and tax.

Key Words: Accounting system  Accounting principles  Discrepancy  Law of tax
 

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