Research on the difference between the new accounting system of computer and tax law

Abstract

With the coming of computer information technology era and the development of market economy, the accounting system is constantly changing and developing. Under this background, there are some discrepancies between the new accounting system and the tax law, but there are also close relations between them. Coordinating the discrepancies between the New Accounting System (NAS) and the tax law is of great value to ensure the efficient use of the accounting system and tax revenue under the market economy system. Based on this, this paper first analyzes the relationship between the new computer accounting system and tax law, then studies the impact of the new computer accounting system on tax revenue, and finally gives the strategies to coordinate the discrepancies between the two.