《小企业会计制度》已于2005年1月1日正式实施,与《企业会计制度》相比,它更加适合小企业的特点,也与我国的税收法律、法规更加协调,但由于遵循的基本原则不同,依然和税法存在一些差异,为了使小企业在实际工作中能够更好地学习、运用此制度《,税务与会计》栏目邀请有关专家对其中的差异及调整作系统讲解。 The “Small Business Accounting System” was formally implemented on January 1, 2005. Compared with the “business accounting system,” “Small Business Accounting System” is more suitable for the characteristics of small businesses and is more coordinated with China’s tax laws and regulations. However, due to the following basic In principle, there are still some differences with the tax law. In order to enable small enterprises to learn better in their practical work, this section entitled “Taxation and Accounting” invites experts to explain systematically the differences and adjustments among them.