税法与会计是两个不同的领域,虽然存在密切联系,但由于各自的目的、服务对象不同,二者之间必然会存在一定的差异。纳税人既要按照会计制度的要求进行会计核算,又要严格按照税法的要求计算纳税,就必须把握会计与税法的差异,然后在会计核算的基础上按照税法的规定进行纳税调整,正确核算应纳税所得额,依法申纳税。为了实现二者的统一,我们有必要对企业会计准则与税收法规的差异进行深入的分析和探讨。 Tax law and accounting are two different fields. Although there is close relationship, there are bound to be some discrepancies between the two because of their different purposes and targets. Taxpayers should not only accounting in accordance with the requirements of the accounting system, but also in strict accordance with the requirements of the tax code to calculate the tax, we must grasp the difference between accounting and tax law, and then on the basis of accounting tax adjustments in accordance with tax law, the correct accounting Taxable income, according to the law apply for tax. In order to achieve the unity of the two, we need to conduct an in-depth analysis and discussion on the differences between the accounting standards and tax regulations.