【正文】
ysis between the two differences and effective coordination will help to reduce the cost and tax accounting operating costs, maximize the entire social and economic benefits. Accounting standards and tax laws are adjusted by the State to develop a certain degree of economic relations, maintaining social and economic order. However, due to accounting standards and tax laws reflect different economic relations, for different purposes, therefore, need to address some of the same or different problem differences. Keywords: Accounting standards, Tax laws, Number, Differences 6 Preface Ine tax law and Accounting standards for business Enterprises in the functions of the content of norms vary, resulting in the differences between the two. Accounting Standard for Business Enterprises, whether or tax laws, in the coordination process, changes need to be made, not only should give full consideration to national conditions, but also to strengthen the State Administration of Taxation and munication between the Ministry of Finance and cooperation. This will help to coordinate and corporate differences between the ine tax and the accounting standards, but also to strengthen the building of antiavoidance legislation, improve the ine tax law and accounting standards for business enterprises an important way. 7 Accounting standards and tax laws between the variance analysis Ine tax in the accounting standards and the legal system under the conditions of relatively independent, according to accounting standards to determine the accounting profit and taxable ine under the tax Law to determine the difference between the growing trend of the enactment of the accounting standards and new ine tax guidelines and there are differences between the Ine Tax Act has its inevitability, but if the difference between the two can not be effectively coordinated, will cause a lot of drawbacks. First of all, ine tax accounting standards and the differences in corporate ine tax laws and regulations is too large, so that the accounting treatment bees more plex, and this is undoubtedly the general accounting officer, have a certain degree of difficulty will increase the cost of learning accounting personnel and business accounting costs. Of the tax department, the accounting profit and taxable ine differences in the number of items, the tax department nee