about on chinas accounting system and tax laws mixed doubles mode（在中国的会计制度和税法混合双打模式）.docVIP

About On China’s accounting system and tax laws mixed doubles mode Abstract: With the development of market economy, China’s accounting system and tax system from a planned economy era of fiscal unity, integration, and gradually tend to standardization, rationalization, especially with the national unified accounting system and tax rules and regulations of the establishment and improvement of differences between the accounting system and widening the tax law. Accounting system and tax based on their respective fields, have their own objectives, principles, business rules or processes, it is necessary without violating the requirements of the accounting system and tax conditions, independent of this development and mutual influence both the ‘mixed Dual ‘mode to explore the coordinated development between the two. Keywords: accounting differences between tax coordination First, the relationship between tax accounting system and the basic pattern Accounting based on the micro-level direct-to-business, accounting or directly target the specific objectives is to provide users of financial accounting reports operating results and financial condition and cash flows and other relevant accounting information to reflect the fulfillment of fiduciary duties of corporate management, there help users of financial reports to make business decisions, but it also is connected with the socio-economic to run while the tax first national macroeconomic regulation and control based on the needs of the collection and management of enterprises, but mainly focus on the reality of a fair and reasonable tax burden and ensure the timely collection of state taxes, while the current deal on a global scale in terms of relations between the two, nothing less than the two models: a unified model of taxation and fiscal separation pattern. unified model point of view, the tax base should be fully established in the accounting system, based on the tax or accounting system and unified, in