一、问题的提出所谓会计从税，是指在应纳各税中的巾报计缴上，不是按现行的会计政策计算缴纳，而是按税收法规计算缴纳。在我国，纳税人的财务、会计制度或处理办法与国务院或财政、税务主管部门有关税收法规相抵触时，应依照国务院或财政、税务主管部门有关税收的规定缴纳。 First, the issue put forward The so-called accounting from the tax, is to pay taxes in the tax report, not according to the current accounting policy to pay, but according to tax laws and regulations calculate. In our country, taxpayers’ financial and accounting systems or handling methods should be in accordance with relevant tax provisions of the State Council or the finance and tax authorities when they contravene the relevant tax laws and regulations of the State Council or the finance and tax authorities.