The Distinct Between Taxation Laws And Accounting In China

With the reform of economic system and the development of market economics, the system of taxation laws and accounting structure have been improved. The system of taxation laws experienced one great reform and in that time it constituted the current structure generally, which was the establishment of industrial and commercial tax laws in 1994. At the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000. And the new accounting standards will be put into effect from 2007. After these, the distance had been enlarged between the system of taxation laws and the accounting structure, which strengthened the difficulty of tax's calculation and collection.The aim is to research the differences between the taxation laws and accounting structure based on the above. Firstly to analyze the two's different theoretical sources; secondly to compare the two's difference from practice; at last to research the way of the differences being used for the tax payment evaluation and to establish one useful set of tax payment evaluation indexes based on the fact that the current tax payment evaluation indexes are not valid because of all of them haven't thought about the differences.The total is made up of five parts, which I try to comply with the logic composition.