摘要:經(jīng)濟體制改革的深入和市場經(jīng)濟的發(fā)展，促使稅法制度與會計制度不斷改革。1994年我國稅法進行工商稅制的全面變革，基本形成我國現(xiàn)有的稅法格局。同時，會計制度也從1993年的分行業(yè)會計制度到2000年全行業(yè)統(tǒng)一會計制度的重大演變。2007年開始，我國又實施新的企業(yè)會計準則。新準則進一步與國際會計準則靠攏，也導致我國稅法與會計進一步分離。

　　　會計準則和稅法的差異已成為當前稅收征管和會計工作中的一個亟待解決的問題。它關(guān)系到我國會計體系的建立、健全和稅制的完善。從會計和稅制的改革開始，會計和稅法的差異產(chǎn)生了。2006年我國財政部頒布了新的企業(yè)會計準則，2007年又陸續(xù)頒布了新的企業(yè)所得稅稅法和相應(yīng)的實施條例，當前，為進一步適應(yīng)經(jīng)濟全球化和國際化形式，新一輪的會稅改革也在緊鑼密鼓的進行著。本文緊密聯(lián)系當前會計與稅收方面新的形勢，結(jié)合中國的實際，借鑒國際經(jīng)驗，以我國現(xiàn)行稅法和會計準則為依據(jù)，運用歸納分析與演繹推理相結(jié)合的研究方法，在借鑒學者的研究成果的基礎(chǔ)上，全面系統(tǒng)地分析了我國稅法和會計準則的差異，具體表現(xiàn)和對會計核算的影響并闡述自己的一些觀點和見解。

關(guān)鍵詞: 稅法,會計準則,差異，會計核算，影響

Abstract:With the reform of economic system and the development of market economics, the systems of taxation laws and accounting structure have been improved. The system of taxation laws experienced one great reform and in that time it constituted the current structure generally, which was the establishment of industrial and commercial tax laws in 1994. At the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000. And the new accounting standards will be put into effect from 2007. After these, the distance had been enlarged between the system of taxation laws and the accounting structure, which strengthened the difficulty of tax’s calculation and collection.

Accounting standards and the difference of the tax law has become the tax collection and accounting work in a problem to be solved. It relates to our country accounting system, the establishment of sound and the improvement of the tax system. Accounting and tax system reform from the start, accounting and tax law the differences. In 2006, China's ministry of finance has issued a new enterprise accounting standards in 2007, and has issued a new enterprise income tax in the tax law and the corresponding implementing regulations, the current, for further to adapt to the economic globalization and internationalization form, a new round of tax reform will has been tightened ahead.Based on the current tax law and accounting standards as the basis, comprehensive and systematic analysis of our tax law and accounting standards and the causes of the differences, and the specific performance and the influence of accounting.

Key Words：Tax law, Accounting PrinciPles, differences, accounting, influence