Our Country Accounting Standards And Tax Laws And Regulations Of Income Tax Accounting Differences And Coordination

Along with the development of social economy, our country is carrying on the reform ofeconomic system, in order to adapt to this change, accounting standards and tax laws andregulations are also constantly adjust, develop and perfect. Accounting and tax belonging to the twobranches of economics, to achieve the goal, service object and USES the means of each different,the difference between them is inherent, objective existence, so as to adjust the accounting affairs,relation of income tax accounting standard and adjust the tax revenue laws and regulations is noexception. Current accounting standards and income tax law promulgated and implemented in theeducational world caused a huge response, and also had a big problem in the process of practice,which makes the scholars and practice of the operator on the differences between accountingstandards and income tax law and coordination problems began to think about. If the differencebetween them is too big, not only can cause a lot of pay taxes is adjusted, is not conducive to theuser to understand and master the income tax accounting method, and increase the enterprise’s taxpayment cost and tax cost of the tax organs of the state, reduced the quality of accountinginformation, is not conducive to the development of economy. Therefore, the analysis of the incometax differences between accounting standards and tax laws and regulations, research on thecoordination between them is of great significance.Based on the related research and achievement of scholars both at home and abroad on thebasis of the integrated use of comparative analysis, empirical analysis and knowledge cardingmethod research methods, such as, start from the relationship of accounting standards and tax lawsand regulations which, first of all the income tax accounting standards and tax laws and regulationsof relevant theory on the concept definition, and sums up the several existing in the world within thescope of tax model and evolution process in our country will tax mode. On this basis, through to thecurrent income tax accounting standards and tax laws and regulations in our country made thedifference between the study and analysis, and use the profit statement of listed company carries onthe empirical data, proved that the separation of objective facts. Then from the aspects ofenvironmental factors, targets, principles, analysis the cause of the separation, and then combinedwith the status quo of China’s income tax accounting standards and tax laws and regulations tocoordinate, demonstrates the necessity of coordination, both based on the experience of thecountries will tax model, from two aspects of theory and practice and shows the feasibility of thecoordinate. Finally, from the theory and business level put forward relevant Suggestions andcountermeasures, and put forward "set up tax accounting system", make the two in the process ofadjusting business relations, mutual coordination and cost-effective, follow the principle ofrationality, rigor and operability, so as to solve because of the difference of theory and businesspractice.