accountingstandardsandtaxlawsofanumber会计标准和税收法律有一定数量的不同-外文翻译

accountingstandardsandtaxlawsofanumber会计标准和税收法律有一定数量的不同-外文翻译内容摘要：

ine the difference between the growing trend of the enactment of the accounting standards and new ine tax guidelines and there are differences between the Ine Tax Act has its inevitability, but if the difference between the two can not be effectively coordinated, will cause a lot of drawbacks. First of all, ine tax accounting standards and the differences in corporate ine tax laws and regulations is too large, so that the accounting treatment bees more plex, and this is undoubtedly the general accounting officer, have a certain degree of difficulty will increase the cost of learning accounting personnel and business accounting costs. Of the tax department, the accounting profit and taxable ine differences in the number of items, the tax department needs to adjust the data in a large number of taxrelated information to check its authenticity. This increases the tax department of the accounting professional requirements, but also increased the time to check the information, an increase of tax collection and management costs. Second, ine tax accounting standards and Enterprise Ine Tax Law of the difference between the existence of an ulterior motive for making a business gave him the opportunity. In order to attract more investment panies will be able to use artificial differences between the two operations to modify the accounting statements, in the enterprises to increase profits, without increasing taxes or even the less one pays. Third, ine tax accounting standards and Enterprise Ine Tax Law too big difference between the increase of accountants and business taxrelated risks. As the ine tax accounting standards, and the existence of differences in corporate ine tax laws and regulations, filing tax returns required to adjust the contents of the many tax returns to plete very plex and difficult to guarantee accuracy. Taxation when the tax authorities, it may be the accounting officer39。 s negligence or lack of knowledge caused by the error identified as an offense, which will virtually increase the taxrelated accounting professionals and business risks. Accounting standards and tax law the causes of differences The starting point and different goals Ine tax accounting standards is a true and fair to reflect the financial position, 8 operating results and cash flow to meet the needs of the users of accounting information. Enterprise Ine Tax Law is to ensure that national pulsory, free of charge, access to finance fixed。