Tax is an important means for the state to participate in the distribution of social products. Its function is to raise financial funds, regulate the economy, supervise and manage taxpayers' tax obligations arising from production and operation activities.

At the same time, tax supervision is the supervision of taxpayers' production and operation activities, and is mainly supervised by accounting records.

The accounting system and accounting standards are formulated by the state according to the current economic situation and state practice, and are the basis for recording and reflecting the production and operation activities of enterprises. Their functions are reflection and supervision.

Enterprise accounting standards and tax laws belong to two different branches in the economic field. They follow different rules and regulate different objects.

The tax law is to ensure the state's compulsory, free and fixed access to financial revenue, and it controls and controls the accounting standards according to the requirements of fair taxation and convenient collection and administration.

The tax law follows the duties of the state tax authorities and the taxpayers' tax behavior, and solves the problem of the distribution of wealth between the state and the taxpayers, which is characterized by compulsion and gratuitous nature.

The accounting standard is to reflect the enterprise's financial status, business results and cash flow, standardize enterprise accounting, provide accounting information truthfully and integrally, and make relevant parties understand the financial situation and operating results of enterprises, and take relevance and reliability as the targets of standardization.

Although the two departments are responsible for the formulation of the financial sector, they play different roles in establishing the market economic order.

To put it simply, the tax law is to safeguard the state's tax revenue, and the accounting standard is to maintain corporate capital.

Because

The rapid development of accounting system has made rapid progress in the construction of accounting system. The provisions of the tax law are based on the needs of the national macro-economic development. Under the premise of ensuring the realization of the national economic development goal, the development speed of the tax law is not as good as that of the accounting system, and the two lacks the necessary communication and coordination.

Accounting emphasizes the principle of accrual basis, and the tax law calls for a combination of accrual basis and cash basis. The reason is that accounting standards and accounting principles are closely related to accounting standards.

The object of each service is different. The accounting standards of enterprises should ensure the accuracy of accounting information, and the tax law should satisfy the national tax revenue.

If the two require the fees to be recognized and deducted at the time of occurrence, the purchase deduction method shall be applied to the deduction of the input tax on the treatment of value-added tax, and the industrial enterprises shall be stipulated.

Only after the acceptance of the warehouses can it be deducted, can the commercial enterprises deduct after payment. The value added tax payable in each period is not the tax of the real value added part of the enterprise. The handling is not entirely based on the accrual basis principle, but is combined with the accrual basis system and the payment realization system, which is conducive to controlling the expenditure of tax deduction.

First of all, profit instead of output value becomes the core index of financial accounting. To achieve real profit data, we must strictly enforce the matching principle. Therefore, we need to detract certain tax effects, which will lead to conflicts with tax laws.

Secondly, the diversification of ownership forms the diversification of accounting information users. For many users, the profits calculated according to the tax law can not make them correctly judge the profitability of enterprises.

Nevertheless, the tax law can not discard accounting principles and construct a tax accounting system separately. On specific issues, the tax law adopts the attitude of "beneficial use and unfavorable abandonment" to accounting principles, so the discrepancy is inevitable.