| Enterprise income tax law and ASBE, with different principles and fields, together play an active role in the economic development of our society. Since the reform and opening-up policy, the reforms on accounting system and taxation system have been continuously deepened. During this process, the differences between the standards of enterprise accouting and income tax have gradually emerged, and its influnces in the ecnomic fields have also extended into a non-negligible problem for the transition of china's economy.The definition of income plays an important role both in enterprise income tax law and ASBE. The former has issued a series of concerning documents such as "Inform on the confirmation of several issues about enterprise income tax", while the latter has the "ASBE no.14------income" and its guide, issued by the Ministry of Finance,as its major component, the two gives different definitions of income from their own angles. This paper first briefly reviews the international and domestic studies of this differences, combing the concerning theories of China's enterprise income tax law and ASBE, then gives coclusions about the differences in the confirmation and measurement of it, then furtherly analyzes the reasons of these differences. In order to give clear illustrations of this issue, the author introduces examples of the recent years' income tax final settlements of HeFei Municipal office, SAT. Meanwhile, the author also analyzes the influence of the differences between tax law and accounting system, especially how the difference between tax income and accounting income influences the tax practice. Finally,the author comes up with some detailed suggestions for the coordination of tax law and accounting standards. Combining the theories and tax practice, the author has carried out targeted research in hope to provide a reference for the financial staff as well as the tax personnel. |
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