Research on the difference between accounting system and tax laws

Abstract

The article analyzes and demonstrates the differences between China's accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between objective of accounting system and goal of tax law, but the widening gap has brought about adverse effects on both the tax and ratepaying. The analysis shows that the difference between accounting system and tax law is coordination, the coordination between should follow certain principles promoted from two aspects of accounting system and tax law, so as to promote the further improvement of accounting system and tax law.