The Research On The Difference And Its Coordination Of The Accounting Standards And Enterprise Income Tax Law Companies

Accounting Standards is the basis of Enterprise Accounting. Enterprise Income Tax Law is the criterion of government's levying tax. Both of them play an important role on promoting the healthy development of the economy. To meet the needs of economic globalization and the development of domestic economic, there are a lot of change on both institutions of Accounting and tax in China, the Accounting Standards started to Implement on 2007,at the same time, the People's Republic of China Enterprise Income Tax Law was issued, which has already arouses the concern of each circle in society. As an opportunity,,I try to research the difference between the two institutions deeply and advice the coordination of Accounting and Income Tax. Beginning with the relation of Accounting and Income Tax, analysis China's actual situation, the difference between the Accounting Standards and Enterprise Income Tax Law is objective and necessary. in addition, through analysis the specific project of the difference and the data of listed companies, I want to grasp the way of the difference, the trend of difference. At last, I try to discuss if the difference could be coordinated, how to coordinate.This paper is divided to five partsPart one "Introduction", introduce the paper's background and significance, domestic and foreign research, the way and content of my research.Part two "the relation between Accounting Standards and Income Tax Law", beginning with the Accounting and Income Tax, through analysis Chinese environment of economic, law and culture, it's necessary that our country chose the separation of the two institutions. Target PrinciplePart three" the specific difference "first compare the targets and principles of the two institutions, and then research the difference from income, cost to assets.Part four "the trend of the difference and the possibility of cooperation" firstly, Leading into variability, which is constituted by taxable income and profit, the paper take advantage of the data of the listed companies, from 2007 to 2010,analysis the trend of the difference. secondly, research the large difference may cause what negative impact. Lastly, according to the similarities of the two institutions, from agency,idea to aim, the paper try to prove the possibility of cooperation.Part five" the principles and measure of coordination", I think, there are four principles for the coordination, rationality, Cost-effective, systemic and operability. In these principles, put forward the measure for the cooperation, from income, cost to asset. at the same time, we should deeply study the theory of Accounting and Income Tax, advance the information disclosure system, enlarge the function of agency to reduce the negative impact, which is caused by the difference which can not be eliminated.