Abstract:With the reform of economic system and the development of market economics, the systems of taxation laws and accounting structure have been improved. The system of taxation laws experienced one great reform and in that time it constituted the current structure generally, which was the establishment of industrial and commercial tax laws in 1994. At the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000. And the new accounting standards will be put into effect from 2007. After these, the distance had been enlarged between the system of taxation laws and the accounting structure, which strengthened the difficulty of tax’s calculation and collection.
Accounting standards and the difference of the tax law has become the tax collection and accounting work in a problem to be solved. It relates to our country accounting system, the establishment of sound and the improvement of the tax system. Accounting and tax system reform from the start, accounting and tax law the differences. In 2006, China's ministry of finance has issued a new enterprise accounting standards in 2007, and has issued a new enterprise income tax in the tax law and the corresponding implementing regulations, the current, for further to adapt to the economic globalization and internationalization form, a new round of tax reform will has been tightened ahead.Based on the current tax law and accounting standards as the basis, comprehensive and systematic analysis of our tax law and accounting standards and the causes of the differences, and the specific performance and the influence of accounting.
Key Words：Tax law, Accounting PrinciPles, differences, accounting, influence