【正文】 ce the differences between the two. To pay attention from the management level, strengthen the management level of collaboration The ine tax accounting standards and the Enterprise Ine Tax Law Development and daily management of belonging to the Ministry of Finance and State Administration of Taxation of two different authorities, in specific operation, two different departments should strengthen Communication and coordination, especially in on some specific issues should be given appropriate instructions and guidance, to avoid the same problem of different views, to improve the effectiveness of coordination between the two. To strengthen the relevant training and guidance practitioners to improve the ine tax rules and the corporate ine tax law in Application Performance The ine guidelines and the corporate ine tax law is against the plex economic phenomena, economic management to meet the new needs of the original content rich and updated, at this stage, understanding, grasp, use and coordinate the relationship between them, the need to strengthen corporate accounting and tax Administration personnel, vocational training, to improve their professional qualities in order to really bring a ine tax rules and the corporate ine tax law implement. 10 Conclusion Ine guidelines and Enterprise Ine Tax Law the difference between a plex issue, the coordination of the differences between the accounting system and the ine tax law is designed to theoretical issues, but also levied for taxes levied for the parties to determine and reflect the accounting information practice. We should deepen their understanding, effective coordination between the two differences in tax revenue to meet the goals and objectives of accounting under the premise of minimizing the cost and revenue accounting operating costs, so that the whole social and economic benefits maximized. 。當(dāng)征納雙方存在利益沖突時(shí)，稅法主要保護(hù)國(guó)家的宏觀利益，會(huì)計(jì)準(zhǔn)則主要保護(hù)企業(yè)及利害相關(guān)者的微觀利益。然而 ,由于會(huì)計(jì)準(zhǔn)則和 稅收法律反映不同的經(jīng)濟(jì)關(guān)系 和不同的目的 ,因此 需要處理一些相同或不同問(wèn)題之間的差異。 第三， 所得 稅會(huì)計(jì)準(zhǔn)則和企業(yè)所得稅法差異太大 將增加會(huì)計(jì)營(yíng)業(yè)稅的風(fēng)險(xiǎn)。 4 結(jié) 論 會(huì)計(jì) 標(biāo)準(zhǔn)和 稅收法律 之間 差異 的 復(fù)雜 問(wèn)題 和 協(xié)調(diào)所得稅法之間差異 的 會(huì)計(jì)制度被設(shè)計(jì)為理論問(wèn)題，而且稅收征收征納雙方 的 確定和反映會(huì)計(jì)信息的行為 要深化兩個(gè)不同稅收之間的協(xié)調(diào) 和 理解， 因此要 有效地滿(mǎn)足成本 和收益成本會(huì)計(jì)操作的各項(xiàng)目標(biāo)和目標(biāo)前提下會(huì)計(jì) 的 最小化，使整個(gè)社會(huì)和經(jīng)濟(jì)效益最大化。 協(xié)調(diào) 會(huì)計(jì)標(biāo)準(zhǔn) 和 稅收法律 的思考 會(huì)計(jì) 標(biāo) 準(zhǔn)和 稅收法律 之間的分歧本身就是一個(gè)持續(xù)的過(guò)程 ， 做 好它們 之間的協(xié)調(diào)具有很強(qiáng)的現(xiàn)實(shí)意義，我認(rèn) 為我們應(yīng)該從以下方面 著手 ： 利用 發(fā)展 看兩 者 協(xié)調(diào)之間的區(qū)別 會(huì)計(jì) 標(biāo)準(zhǔn) 和 稅收法律 兩 者 之間的根本不同 是為 滿(mǎn)足管理的需要 而 出現(xiàn)