This article mainly studies our country enterprise accounting system and the tax law to the enterprise daily economic activity influence, between them relations and difference. Because has the difference the existence, has brought a series of questions for the country and the enterprise. In is gradually thorough by the market trend economic restructuring, our country joins WTO, accountant the system gradually with under the situation which international connects rails, these differences are further expanded. Between the processing enterprise accounting system and the tax law difference, is the current enterprise urgently needs the solution the question.
This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty. But after the principle and concrete accountant which from the formulation and the implementation goal, the basic premise, followed the essential factor processes between four aspects multianalyses the difference which them existed. Follows in the analysis when principle, this article from the objectivity principle and the authentic principle, the relevant principle, the power and responsibility had the system and the allocated proportion principle, the historical cost principle, the discretion principle and according to the facts deducts the principle and the definite principle, the important principle and the legality principle, the essence applies seven aspects in the form principle to carry on the analysis again. Then found the solution difference the method, respectively is strengthens the accounting system and the tax law system coordination, grasps separates or unification, fully considered our country the national condition, strengthens the information disclosure with dynamics which propagandizes mutually, strengthens accountant the processing method to be coordinated, finally draws the conclusion which the enterprise accounting system and the tax law should suitably separate.
