The Research On Evaluation And Coordination For Difference Between Accounting Standards And Tax Laws In China

With the improvement of the socialist market economic system, accounting standards and tax law in our country are also continuously adjusted and perfected. At present, our country’s accounting standards and tax laws appeared locality excessive separation to some extent, the differences between them are increasingly expanded. Differences between accounting standards and tax laws affect the quality of accounting information and reduce the efficiency of tax collection and administration. How to reconcile the differences between them has become an important issue.On the basis of the integrated analysis of the main mode of relationship between international accounting and taxation, and have a detailed analysis on the development process and differences influencing factors of the relationship between China’s accounting standards and tax laws. At the same time, the evaluation system on differences between accounting standards and tax regulations were initially built under use of the Balanced Scorecard evaluation and analysis methods, and made a comprehensive evaluation and analysis on the relationship between China’s current accounting standards and tax regulations.Finally, combined with China’s national conditions, this article proposed the classification of coordination ideas that the relationship between the proposed medium-sized enterprises’ tax and accounting should be "moderately separated”, small and micro-enterprises’ tax and accounting relations should be "highly integrated".And on this basis, this paper put forward concrete proposals to strengthen the coordination of accounting standards and tax regulations respectively from different levels of the system design and the specific operation, especially made specific recommendations to coordinate from simplifying daily tax collection system,regulating daily tax collection and enforcement and so on.