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税务会计是根据税法,坚持税务会计原则等进行的。因此,税收会计是税法中的具体体现。财务会计以会计准则为基础,会计准则的原则和核算远远超过了会计准则。然而,刚度的税法和财政会计的硬度,纳税人违背税法,将受到惩罚。财务会计与税收法规在不同方向上起着越来越重要的作用,会计制度和税收法律法规沿着不同的方向发展,文章主要对比了税务会计原则和财务会计原则,并进行了思考性研究。
Tax accounting is based on tax laws, adhere to tax accounting principles and so on. Therefore, tax accounting is a concrete manifestation of tax law. Financial accounting based on accounting standards, accounting principles and accounting standards far exceed the accounting standards. However, the stiffness of the tax law and the hardness of fiscal accounting, taxpayers who violate tax laws will be punished. Financial accounting and tax laws and regulations play an increasingly important role in different directions. The accounting system and tax laws and regulations have been developed in different directions. The article mainly compares tax accounting principles and financial accounting principles and conducts thoughtful research.