会计准则与税法的关系及其协调

Interaction and Concession between Accounting Principle and Tax Law

本文强调应重视会计准则与税法关系的研究。分析指出关于会计准则与税法关系的观点有两个 ,即同一论和分离论。完全统一论和绝对分离论都不可取 ,正确的观点应是会计准则与税法相协调 ,即适当的分离 。

This article emphasizs that research on the interaction and concession between Accounting Principle and Tax law is very important. The analysis points out two views: agreementism and disagreementism. Neither complete agreementism nor absolute disagreementism is choosen, but concession is correct.