浅议纳税计算与会计核算之统一

DISCUSSION ON UNIFICATION OF CACULATION BETWEEN TAX PAYABLE AND ACCOUNTING

计算纳税是企业会计核算的重要内容。本文分析了新税法执行中存在的问题和原因，提出了应采取的措施，论证了税法和会计制度的完善和统一。

Accounting calculation isimportant contentfor enterprise.The paper analyses the problem and causein execution of new taxlaw ,anditputsforward some measuresshould be made.It also provesthe perfection and unification oftax law and accounting system .