新会计制度与现行税法的差异及其处理

On the Disparity Between New Accounting System and Current Tax Law and Disposal

新会计制度与现行的税法在所有者权益方面存在着较大的差异。如在接受资产捐赠、盈余公积转增资本和未分配利 润转增资本等几个方面的差异。鉴于且前情况,应该从制度层面上加强税收法规与会计制度的衔接、协调和沟通,以逐步缩小两 者之间的差异。

There are some disparities between the new accounting system and the current tax law, on the aspect of ownership,such as accepting capital donation and capital form surplus,etc. Judging from the present situation, only by linking up and coordinating the tax laws and accounting systems, can we reduce the disparities between the two legulations.