The Research On Relationship Between China Accounting Standards And Tax Law Linked With The Issuance Of The New Accounting Standards And The New Income Tax Law

The research about the relations between accounting standards and tax law is always our country hot spot and the difficulty in the accountant theorist's research. In 1994 Chinese Ministry of Finance carried out the tax revenue system reform, after that, china appearances obvious different between accounting standards and tax law, this kind of tendency has potential of the expanded belonging with accountant reforms, the economical marketability and the internationalization strengthen day by day. Now, the expanded differences has became urgent important question in china's tax revenue collection and accounting practice operating process, and also this question affects to our country accountant the system and tax system's perfection.In 2006 Chinese Ministry of Finance has promulgated new business accounting standards, and also new tax law occurrences in 2007. Now, new accountant and the tax reform in aggressively is also carrying on. This article closely related with current new situation of the accountant and tax revenue aspect, the research technique which unifies using the induction analysis and the deductive reasoning, has studied between the accounting standards and the tax law difference question emphatically, and proposed own idea and the suggestion regarding the concrete coordinated measure.