Research On Problem And Countermeasure Of The Tax Accounting Pattern At Present

The tax accounting pattern is that the accountant community discusses a more problem in recent years at home and abroad. Recollect pattern development of our country tax accounting history , be not allowed to deny, our country tax accounting pattern and international tax accounting pattern still existence a lot of difference , the difference how to handle these, are a important problem facing our country pretty long period the days to come , after all, are a total and uncritical acceptance other countries tax accounting pattern , still reserving Chinese characteristics, the main body of a book position is the latter. Difference , what problem which to there exist in peculiar accountant environment and the Western countries got along by our country ought to pay attention to , ought to adopt what position and development strategy etc. on tax accounting the days to come pattern , being to need the problem solving at present urgently. Therefore, pattern future of tax accounting is confronted with coordination and develops two big missions. In short, in form blindly, emphasizing the tax accounting and the financial accounting or parting for to our country all is no appropriate. Mount the deep the period understanding history got along by our country and peculiar accountant environment in the range inner expanding unceasingly and the degree improving unceasingly, which country to following blindly, not but being that the actual circumstances according to our country chooses the financial accounting being suitable to self and the tax accounting concerns a pattern, viewpoint being that necessity of our country chooses, being also the main body of a book definitely.This paper from the tax accounting pattern in our country and the western countries, using comparative research methods, trying to systematically compare and analyze the special accounting environment in our country, in order to research problems in the tax accounting pattern, on this basis, suggest that our country chooses pattern position of tax accounting and overall strategy in the future.