【正文】 要注意從管理水平 到 加強(qiáng)協(xié)作管理水平 會(huì)計(jì) 標(biāo)準(zhǔn) 和 稅收法律 的發(fā)展 歸屬兩種不同的稅務(wù)機(jī)關(guān)，在具體操作中，兩個(gè)不同的部門要加強(qiáng) 溝通 和協(xié)調(diào)，特別是在一些具體問題上應(yīng)給予適當(dāng)?shù)闹甘竞椭笇?dǎo)，避免同一問題的不同意見，以改善兩 者 之間的協(xié)調(diào) 差異 。 其次，所得稅會(huì)計(jì)準(zhǔn)則和企業(yè)所得稅法的業(yè)務(wù)存在差異 。 無論是 會(huì)計(jì) 準(zhǔn)則還是稅收法律，在協(xié)調(diào)過程中需要作出修正時(shí)，不僅要充分考慮本國的國情，還要加強(qiáng)國家稅務(wù)總局與財(cái)政部之間的溝通和配合。會(huì)計(jì)準(zhǔn)則是為了規(guī)范企業(yè)所得稅的確認(rèn)、計(jì)量和相關(guān)信息的列報(bào)，即規(guī)范所得稅會(huì)計(jì)核算，真實(shí)、完整地提供會(huì)計(jì)信息，以滿足有關(guān)各方面了解企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的需要，講求客觀、公允。s tax levy actions to address the social wealth distribution between the state and the taxpayer to achieve the regulation of ine tax, and stress time, full tax, with mandatory and free sex. Seen from the above two are applied to different aspects of the work, but also at the same time standardize corporate ine tax, as the starting point and different goals, will inevitably lead to ine tax accounting standards and corporate ine tax law differences. The pace of development in different As the rapid development of capital markets, accounting standards have been further revised and improved, such as the accounting treatment of ine tax using the balance sheet liability method, ine tax accounting treatment of cancellation in the past method from the tax payable method, deferred method, ine statement liability method to choose one among the provisions, reflecting the convergence with international accounting standards. The development of the corporate ine tax law was more from the national macroeconomic development needs, in accordance with the simplified taxation system, broader tax, low tax rates and stricter tax collection principles of reform, unifying tax laws, fair taxes, regulate the tax system, rationalizing distribution relations, ensure financial ine, and although there are the light of international practice. 9 Coordinate accounting standards and tax law of thinking Ine tax accounting standards and corporate ine tax laws and regulations and coordination of the differences between the two is itself a continuous process of game do a good job of coordination between the two has a strong practical significance, I think we should from the following aspects: The use of Development look at the differences between the two coordination The ine tax accounting standards and the Enterprise Ine Tax Law the differences between the fundamentally different because of the two to meet the management needs , the coordination of the differences between the two should be based on a systematic analysis of the entire system level studies, carrying out guidelines and tax law amendments, as far as possible to redu