会计制度、会计准则与我国现行税法的矛盾及对策

Contradictions in Accountancy System, Accountancy Rule and Present Law on Taxation

市场经济条件下,由于会计与税务的目的、依据等不同,必然使两者在对会计业务处理上存在矛盾或差异。而且随着市场经济的不断完善,双方矛盾将日益扩大。本文就我国市场经济条件下,会计制度、会计准则与税法的矛盾的必然性、表现及对策等内容作些探讨。

Owing to the differences in objective, basis and etc. between accountancy and taxation in the market-oriented economy, there must be contradictions or differences in their handling the accountancy business. Moreover, with the gradual perfection of market-oriented economy, their contradictions will increase. The present paper discusses the inevitability, manifestation and countermeasure of such contradictions in accountancy system, accountancy rule and tax law in the market-oriented economy.