The Cooperation Study Of Accounting Structure And The Enterprise Income Tax System In China

The relationship between accounting structure and the enterprise income tax system is a complicated problem. Besides, it is a very outstanding problem in the process of legal system construction in China. On the basis of concluding the predecessors' study achievements, this article elaborates that it seems inevitable that the existing accounting structure will be separated from the enterprise income tax system, because of the two' s different theoretical sources and the influence of the environment on both. Additionally, it analyses the contact of accounting structure and the enterprise income tax system from the social and economic environment in China. Then to put forwards the cooperation principle of accounting structure and the enterprise income tax system and the practical thinking of cooperation.The article mainly carries on study as follows:The first part put forwards the reasons of difference between the accounting structure and the enterprise income tax system from the theories. First to point out the two' s different theoretical sources. Second to compare and analyze the two' s different estabishment tar gets, then to describe the two' s different norm forms and principles.The second part studies the environment influence on the relationship between the accounting structure and the enterprise income tax system. The article analyses the international relationship model...