The Research Of The Differences Between Accounting Standard And Income Tax Law

Under the background of accounting standard and income tax law has changed. The research of the differences between accounting standard and income tax law in the theoretical field and practical field becoming a hot spot.In order to make the theory guide the practice, also in order to evade the risk of tax, the research of the differences between accounting standard and income tax law is necessary. There are three Significances of this research:First, evade the risk of tax. Second. Strengthen financial management and improve the ability of financial staffs. Third, improve the quality of working in the tax department.In the course of the study is divided into three main levels. First of all, introduce the theory and analysis the natural differences between accounting standard and income tax law. Secondly, according to the above analysis, the paper sum up the differences between accounting standard and income tax law, and analysis the reason of the differences. The last level, examine the matter from income, costs and assets. Summarize the differences in specific business while dealing with the differences in in-depth analysis, complicated analysis is accompanied with a case.This article sums up the difference comprehensive, analysis the reason of differences at the same time. On this basis, to coordinate the differences in practice, the method is tax adjustment.Although the process of research, I do my best to analysis the differences. As the lack of knowledge it has some defects. If you have the different points of view, I will appreciate your comments.