会计制度与税法的差异是由会计目标与税法目标的分离所决定的,财务会计与税务会计有着不同的目标,前者以会计准则和会计制度为准绳,而后者惟税法是从,二者适度分离既是客观事实,同时也是人们的共识。在实际工作中,会计与税法的差异给广大会计工作者和税务工作者带来了不便,他们须处理好会计收入与 The difference between accounting system and tax law is determined by the separation of accounting objectives from tax laws. Financial accounting and tax accounting have different goals. The former is based on accounting standards and accounting systems, while the latter is modestly separated from the tax law Both objective facts, but also people’s consensus. In actual work, the difference between accounting and tax laws has brought inconvenience to the vast numbers of accounting workers and tax practitioners. They have to handle well the accounting revenue and