The Disscussiong About How To Coordinate The Difference Between Accounting & Tax Laws Relating To Income Tax

With the diversification of Chinese economic structure,Accounting and Tax Law both manage our economy individually.And for the purpose of achieving their-selves purpose of management,they are constantly changing and adjustment,.Especially for the important bearer of tax income,which means the Income tax,in order to raise the financial funds,adjust the economy and reflect the supervision.Continuous changes make accounting and tax law difference growing,The tax risk caused by the difference between accounting and tax law relating to income tax is the management focus that enterprises and tax authorities can’t avoid.The Income Tax Accounting which can adjust the difference between both two has already become hot spots in financial research.In order to explore the tax risk prevention based active coordination of the tax law and accounting the necessity,feasibility and path selection,in the process of thesis writing,we use the method of literature review,case analysis,empirical analysis,comparative analysis,etc.,in theory at the same time,hope in the analysis of the phenomenon more using the actual data to illustrate.The tax payable method is the choice of most enterprises in the country,such as the information on the relevant data of the national tax administration in ningbo.This paper introduces the research achievements of the relationship between accounting and tax law,and realizes the inevitable trend of accounting and tax law separation.Reviewed the tax could handle the history of the development of separation of income tax accounting and tax law,the dialectical analysis of accounting and tax law the root causes of tax risk in tax differences,make the tax risk form the basis of the subjective and objective.Of W company accounting and tax law on income tax of dealing with the differences of tax risk internal control objective causes,differences make it possible for planning and control can not achieve real control three aspects carries on the typical analysis,will consider tax differences between excessive expansion led to corporate taxes will exist differences of tax risk.Demonstrates the active coordination of the tax law and accounting for the possibility of such tax risk prevention,feasibility,income tax law from the perspective of accounting compliance cost put forward cost confirmation policy design,from the design Angle regulation policy emphasizes the importance of principle,from the implementation also responsibility for accounting related collection policy design;And other measures designed to reduce the tax risk to achieve the appropriate coordination of the tax code to accounting.