Research On The Coordination Of The Divergence Between Current Tax Law And Accounting System In Our Country

The divergence between tax law and accounting system which is bigger day by day has become an urgent problem for current tax collection and accounting work. It has something to do with improving tax principle and accounting system in our country. This paper analyses the divergences and reasons between tax law and accounting system fully and systematically based on current tax law and accounting system in our country (including 2006 New Accounting Principles) and puts forward basic principles and suggestions to solve those divergences.This paper consists of seven chapters. The first chapter mainly introduces the background and current situation of the research. The second chapter is one of the core contents. It expounds the academic and realistic roots of the divergences between tax law and accounting system in our country. Also it concludes their divergences in provisions of income assertion and cost abatement. In the third chapter, through introducing the characteristics,application environment and development trends of three popular accounting systems in foreign countries and get a revelation.Chapter four is the second core of this paper. It analyses the coordination of divergences between tax law and accounting system and points out its goal, basic principles and puts forward the assumption to set up an omnibus accounting system for fully coordinating the divergences between tax law and accounting.Chapter five is another core of this paper. It points out that coordination of tax law and accounting should be mutual. We must consider both the need of tax law for accounting information and the establishment of accounting system. Based on this, it also establishes measures support system for coordinating the divergences. Chapter six puts forward several complemental suggestions for coordination and chapter seven makes a conclusion.