MATEC Web Conf.
Volume 227, 20182018 4th International Conference on Communication Technology (ICCT 2018)
|Number of page(s)||4|
|Section||Management Science and Engineering|
|Published online||14 November 2018|
Research on the Difference Between Accounting System and Tax Laws
Liaoning Economic Vocational Technology Institute, Liaoning Shenyang, 110122
The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between objective of accounting system and goal of tax law, but the widening gap has brought about adverse effects on both the tax and ratepaying. The analysis shows that the difference between accounting system and tax law is coordination, the coordination between should follow certain principles promoted from two aspects of accounting system and tax law, so as to promote the further improvement of accounting system and tax law.
Key words: Accounting system / Tax law / Coordinate difference
© The Authors, published by EDP Sciences, 2018
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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