企业所得税法与会计准则的差异及其协调

由于企业所得税法与会计准则两者的主体、目的、遵循的原则等不尽相同的原因。在收入确认和计量、税前扣除和资产处理方面等存在着差异。这些差异的存在不仅增加了纳税人遵从税法的成本，也加大了税务机关依法征税的难度。指出在不违反各自原则的前提下，应加强两者之间的相互协调。

Differences and Coordination between Enterprise Income Tax Law and Accounting Standards

Because Enterprise Income Tax Law and Accounting Standards have observed their respective principal pans, objects and rules, they differ in validating eamings, deductions before taxation and managing assets taxation as well. These differences not only increase the costs for taxpayers to abide by tax laws but also make the tax authorities more difficult to exact taxes. The coordination between enterprise income tax law and accounting standards should be strengthened on the basis of not breaking their respective principles.