The Difference And Coordination Study Between Accounting Standards And Enterprise Tax

The difference between Accounting System and Tax Law is getting larger and larger, which has become an urgent problem for the management of taxation and the work of accounting. It involves the formation and completion of Accounting System and the perfection of Tax Law. This research paper systematically analyses the difference and its causes between Accounting System and Tax Law, and puts forward some principles to the difference and some suggestions for policy on the basis of historical and present relationship between accounting and taxation.As we know, taxation is closely related to accounting. The difference between Accounting System and Tax Law results from their relationship, which mainly consists in their aims. First of all, the accounting information is the basis of tax. The formation of Accounting is influenced by Tax Law. Because of the authority of Tax Law, Accounting System is supposed to comply with the stipulation of Tax Law. Next, the service object is different between Accounting System and Tax Law, but the intrinsic uniformity is exited. The object of Accounting is the owners' economic interest. It focuses on the surveillance and the restriction to the operator of the enterprise. The service object of Tax Law is just as the service to the country, the country is the representative of the owners' interest. Therefore we can have the conclusion that the intrinsic uniformity is exited between Accounting System and Tax Law.