现行《企业会计制度》与税法间存在差异是有目共睹的,会计与税法的目的不同是产生差异的主要原因。会计制度的目的,是为会计信息的使用者提供真实,完整的财务信息,而税法的目的主要是保证国家的财政收入,利用税收杠杆进行宏观调控。由于二者的目的不同,所遵循的原则也必然存在较大原差异。原则的差异导致会计和税法对有关业务的处理方法不同。以下从几个不同的方面简单的说一下会计制度和税法之间的差异在哪、以及怎样处理。 The existing “Accounting System for Business Enterprises” and the difference between the tax code is obvious to all, the purpose of accounting and tax laws is the main reason for the difference. The purpose of the accounting system is to provide real and complete financial information to the users of accounting information. The purpose of the tax law is mainly to ensure the state’s financial revenue and make use of tax leverage for macro-control. Due to the different purposes of the two, the principles to be followed also inevitably have larger differences. Differences in principle lead to accounting and tax law on the handling of different business methods. The following is a brief account of the differences between the accounting system and the tax code in several different ways and how to deal with it.