税法与会计（Tax law and accounting ）.doc

税法与会计1（Tax law and accounting 1） Accounting standards for enterprises and tax law are two different concepts, and their different missions determine the inevitable differences between the two in the process of enterprise tax treatment. The way the difference between the two and the tax department of the difference has brought the adverse effect to the financial enterprises, the accounting industry development and the protection of national income, but also increase the workload and the difficulty of the work of accounting personnel and tax staff. Therefore, this paper argues that in the formulation of enterprise accounting standards and tax laws and regulations, the departments should strengthen contact and communication, and promote the coordination of enterprise accounting standards and tax law, and harmonious coexistence. [keyword] accounting standards, tax law, tax treatment differences The concrete manifestation of the difference between enterprise accounting standards and tax laws 1, the difference in principle of historical cost The tax levy is a legal act, its legitimacy must have reliable evidence to support, compared with the historical cost fair value relevance is weak, but the reliability is very strong, can provide strong evidence in tax litigation. Therefore, the tax law is most sure of the historical cost, and even when the accounting system gives up the historical cost principle in some cases, the tax law still abides by the policy. However, with the progress of technology and the intensification of competition, price changes have expanded significantly and frequently, and the usefulness of historical costs has been questioned in many ways. Fair value attracts more and more attention and is introduced into accounting standards more and more. It has become a trend and a trend. In recent years in China issued the debt restructuring and non monetary transactions and other standards, the frequent use of the concept of fair value, but almost did not get t