The Difference And Coordination Between Tax And Accounting System

With the reform of economic system and the development of market economics, the systems 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 difference between the accounting and tax laws has become an urgent problem for the management of taxation and the work of accounting. Moreover, it involves the formation and completion of Accounting System and the perfection of Tax Law. From the accounting and tax reform, differences between accounting and tax emerged. Based on China's existing tax laws and accounting systems and accounting Guidelines as a basis. Difference between China's tax and accounting systems was analyzed comprehensively and systematically. And made a coordination and the feasibility of coordination measures of difference between accounting and tax.Starting with the beginning of the reform process for the accounting and tax law, the analysis of accounting and tax laws have different reasons for the theory and practical aspects of the various specific differences were analyzed. This paper mainly used for example law and comparative law will tax the difference for research.The full text is divided into five major parts:The first part describes the processes of the taxation laws and accounting structure and points out the fact that the tax and accounting are becoming different; in the second part of paper the accounting and tax law's reform process was referred; The third part put forward the reasons of differences between the tax laws and accounting structure, mainly from the theories. And the forth part is the compare and analysis of the system of taxation and accounting structure from practice difference in detail, to compare and analyze the two's difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on; Due to the existence of such differences, and then will be the fifth part of the difference can be referred to the coordination and coordination measures; The last part is the result of research, pointing out the defects.