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1、AdiscussiononChina’saccountingstandardsandtaxlawcoordination[Abstract]andtheinternationalconvergenceofaccountingstandardssystemforthemergeroftheForeignEnterpriseIncomeTaxLaw,theaccountingstandardsandtaxlaws,especiallythedifferencebetweenthetwocoordinateresearchprovidesanewplatform.Inthispaper,ex
2、poundedChina’staxrelationshipmodelisbasedontheanalysisofthecoordinationofthenewstandardsandtaxlawsoftherelationshipbetweenincomeandtaxincome,andputforwardtheideathatfurthernarrowthedifferencebetweenincomeandtaxincome.[PaperKeywords]accountingstandards,taxlaws;coordinationFirst,China’saccountings
3、tandardsandtaxlawpatternofrelationships(ForataxrelationsbetweentwobasicmodelsAccordingtotheclassificationoftheBritishprofessorofaccountingatNuobuSi,accountingstandardsandtaxregulationstherearetwomodesThe17firstcategoryisbasedonmicro-economictheorybasedon,astherepresentativeofBritain,theUnitedSta
4、tesandothercountries“taxseparation”independentmode,accountingstandardsandtaxlaw,tax,beadjustedinaccordancewiththetaxlaws.Thesecondcategoryisbasedonmacroeconomictheorybasedon“taxunifiedmodel,representedbyFrance,Germanyandothercountries.InBritainandothermaturemarketeconomycountries,thedegreeofpubl
5、icownershipofcapitalissmall,thesmallertheroleofgovernmentintheallocationofresources,well-developedsecuritiesmarket,mainlybyprivateprofessionalorganizationstodevelopaccountingstandards,andimplementationofmanagementaccounting.Accountingobjectivethatemphasizesserviceinmulti-oftheusersofaccountingin
6、formation,accountinginformationfacilitatesdecisionmakingtoinvestorsandcreditors,toprotectinvestors’interestsasastartingpoint,thetaxauthoritiesrequireequitableandefficienttaxation,toensurethecompletenessandtimelinessofstatetaxrevenue,asthe17Secondtargetedbyafarcryfromtheresultofaccountingregulati
7、onsandtaxlawsandregulationsinconsistentwithaccountingstandardsandtaxlawsenactedbydifferentdepartments,respectively,followadifferentprinciple,allowingtwoindependentexistence,independentdevelopment.InFrance,Germanyandothercoun
