摘要
指出随着经济的快速发展,国家的税收政策也在不断地调整、完善,企业的会计制度、准则亦相应在不断修改变化。企业的会计核算与税务核算,始终是相互联系、相互影响,二者既不可能合二为一,也不可能完全独立。笔者着重探讨了现行会计制度与税法之间的差异,阐述了会计制度和税法不一致带来的问题,并提出了一些解决的办法。
Along with the fast economic development, the State＇s tax policies have been adjusted and perfected, so have the accounting system and criteria. However, the financial accounting of an enterprise is always correlated with tax accounting, which can neither be combined into one system nor become completely independent. The anthor mainly discusses the difference between current accounting system and lax laws, and the problems involved in and solutions to be used.
出处
《有色金属设计》
2006年第3期75-77,86,共4页
Nonferrous Metals Design
关键词
会计制度
税收制度
对立
统一
Accounting system
lax system
opposition
unification
