Research On The Coordination Of Accounting Standard And Enterprise Income Tax Law System

Currently, China has fastened the reformation steps of the accounting system and revenue system with the marketing and internationalization increasingly strengthen. In the development course of the marketing economic, the diversity, which is increasing enlarged between the Tax Law and Accounting system, has become a heated problem to be settled in the work of Tax arrangement and accounting. It could consummate the Tax and Accounting system, besides the diversity between them might gradually cause great problem to the economic problem, therefore, how to handle the diversity has become the extruding problem in the course of the economic reformation. The New Accounting Regulations and Enterprise Income Tax Law has moved forward a step for the separation of the accounting and Tax Law, the diversity between them has given rise to the great problem during the practical operation. It also become a heated dissection and attention among scholars, they argue how much the diversity is between the Accounting System and the Tax Law, and the reason of causing the diversity, the influence in practical operation between the New Accounting System and The New Tax Law.The thesis is based on the accounting regulations and enterprise income tax law, study from the two related theory, analyze the object cause of diversity between the two, study the related problems of the two diversity. in order to make the study with practical meaning, the thesis make use of the theory and practical method, analyze the necessity and feasibility,put up with the general thinking from the micro way, also give the specific suggestion from the mini way, these suggestion could make the Tax lower, enriching and improving the theories of accounting and tax, give the reference for the consummating the accounting system and the new tax reformation so as to improve our country's fast and sustainable development.