财务会计制度和税法税规由于各自的立法宗旨不同,在具体规定上也存在一些差异,这必然对企业规范会计核算,依法计税缴税,带来一定的影响。一、财务会计与税务会计的差异一是对会计核算的质量要求不同。会计核算要求数据真实,计算准确,内容完整,报送及时。按照这些基本要求,财务会计制度对会计事项的确认进行了详细的规定,特别是对收入、成本、费用、支出的确认规定得更为具体,为保证会计核算质量提供了统一的标准。税收法规对会计核算质量的要求,在不违反以上原则规定的前提下,具体规定偏重于计税缴税的计算、考核和监督。主要表现在两个方面:(1)财务会计对销售、利润的核算要求按责任单位和生产经营货物的类别分别核 Financial accounting systems and tax laws and regulations because of their different legislative purposes, there are some differences in the specific provisions, which inevitably regulate the business accounting, taxation and tax law, bring some impact. First, the difference between financial accounting and tax accounting First, the quality of accounting requirements are different. Accounting requirements of the data is true, accurate calculation, content integrity, timely submission. In accordance with these basic requirements, the financial accounting system specifies the verification of accounting matters in detail. In particular, the requirements for the confirmation of revenue, costs, expenses and expenditures are more specific and provide a uniform standard for ensuring the quality of accounting. Tax laws and regulations on the quality of accounting requirements, without violating the above principles and provisions of the premise, the specific provisions of emphasis on tax calculation and assessment, assessment and supervision. Mainly in two aspects: (1) financial accounting of sales, profit accounting requirements by the responsible unit and the type of production and operation of the respective nuclear