Differences and Coordination Between Accounting and Tax Law

摘要

There are wide differences between accounting standards, accounting system and tax laws in terms of the confirmation, measurement and operation methods of economic affairs, which have led to the smuggling of taxes in some enterprises. Meanwhile, it will continue to raise the financial accounting cost and taxes followed by tax-payers. Therefore, study should be conducted theoretically to seek proper countermeasures so as to solve existing problems in practice, which is the final purpose of this paper. According to the study, the fundamental reasons for the differences are environmental factors; while the different purposes, basic preconditions and followed principles between accounting and tax law are the direct reasons. The internal rationality and necessity of the differences between accounting and tax law have been summarized in this paper, and it proposes that the establishment of a top-down coordinated mechanism is the major measure to promote a harmonious relationship between the two parties.