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会计和税收是经济体系中不同的分支,会计立足于微观层次而又影响到宏观领域,而税收制度立足于宏观层次而作用于微观领域,会计直接面向企业但也与整个社会经济运行相连,而税收首先基于国家宏观经济调控的需要而对具体的企业实施征收管理。由于会计制度与税收制度两者实施目的不?
Accounting and taxation are different branches in the economic system. The accounting is based on the micro-level and affects the macro-level. The taxation system acts on the micro-level based on the macroscopic level. The accounting is directly oriented to the enterprise but also connected with the whole social and economic operation. Taxes are first levied and administered on specific enterprises based on the needs of national macroeconomic regulation and control. As the accounting system and the tax system are not implemented for both purposes?