税务与财务会计的差异及其协调——以企业合并为例

Differences and Coordination between Tax and Accounting——Taking Enterprise Merger as an Example

由于税务与财务会计处理的依据和目标不同,两者的差异是客观存在的。以企业合并为例,其差异包括对企业合并界定范围的差异、分类标准的差异和处理方法的差异。我国没有建立独立的税务会计体系,税务与财务会计的差异可以采用协调的方法处理。

The basis and goals of tax and accounting treatment are different. Taking the merger as an example, the differences include the definition extent of enterprise merge, the standard of classification and the processing method. We don ＇ t have independent tax accounting system, but we can deal with them coordinately.