构建我国税收法律制度与会计制度协作体系研究

Research on the Co-operation System Between Tax Laws and Accounting Regulation

摘要:

随着我国税制和会计制度改革的深入，二者在涉税业务中差异在不断扩大，已对税收征纳和会计核算造成了不少障碍。本文通过对二者协作必要性和条件的分析，对我国税会协作体系之构建提出了建设性建议。

Abstract:

Since reform and opening up with the accounting regulation and tax laws, the differences between the tax system and accounting system is arising, which becoming obstaclea to them. This article put forward standardized co-operation system while analyzing the necessary and condition.