伴随着我国改革开放的程度越来越高,我国在会计行业领域的准则也已经和国外的会计行业相接轨。但是,在所得税核算中会计与税收由于服务的性质不同,所以造成二者之间存在着较大的差异,这种差异会使企业纳税遵从度下降,给会计核算工作增加成本,还会通过差异来逃税漏税。财政部发布的《企业会计制度》、《企业会计准则——投资》与国家税务总局发布的《企业所得税税前扣除办法》《关于企业股权投资若干所得税问题的通知》以及有关税收法规,从不同的角度对企业所 With the increasing degree of China’s reform and opening up, China’s guidelines in the field of accounting industry have also been in line with the accounting profession abroad. However, accounting and taxation in the income tax accounting due to the nature of the service is different, resulting in a big difference between the two, this difference will enable enterprises to reduce tax compliance, accounting for the work to increase costs, but also through the difference To tax evasion. The “Accounting System for Business Enterprises”, “Accounting Standards for Business Enterprises - Investment” issued by the Ministry of Finance and the “Measures on Deduction of Certain Income Taxes on Equity Investment by Enterprises” issued by the State Administration of Taxation and other relevant tax regulations The perspective of the business