AdiscussiononChina’saccountingstandardsandtaxlawcoordination[Abstract]andtheinternationalconvergenceofaccountingstandardssystemforthemergeroftheForeignEnterpriseIncomeTaxLaw,theaccountingstandardsandtaxlaws,especiallythedifferencebetweenthetwocoordinateresearchprovidesanewplatform.Inthispaper,expoundedChina’staxrelationshipmodelisbasedontheanalysisofthecoordinationofthenewstandardsandtaxlawsoftherelationshipbetweenincomeandtaxincome,andputforwardtheideathatfurthernarrowthedifferencebetweenincomeandtaxincome.[PaperKeywords]accountingstandards,taxlaws;coordinationFirst,China’saccountingstandardsandtaxlawpatternofrelationships(ForataxrelationsbetweentwobasicmodelsAccordingtotheclassificationoftheBritishprofessorofaccountingatNuobuSi,accountingstandardsandtaxregulationstherearetwomodesThe---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---firstcategoryisbasedonmicro-economictheorybasedon,astherepresentativeofBritain,theUnitedStatesandothercountries“taxseparation”independentmode,accountingstandardsandtaxlaw,tax,beadjustedinaccordancewiththetaxlaws.Thesecondcategoryisbasedonmacroeconomictheorybasedon“taxunifiedmodel,representedbyFrance,Germanyandothercountries.InBritainandothermaturemarketeconomycountries,thedegreeofpublicownershipofcapitalissmall,thesmallertheroleofgovernmentintheallocationofresources,well-developedsecuritiesmarket,mainlybyprivateprofessionalorganizationstodevelopaccountingstandards,andimplementationofmanagementaccounting.Accountingobjectivethatemphasizesserviceinmulti-oftheusersofaccountinginformation,accountinginformationfacilitatesdecisionmakingtoinvestorsandcreditors,toprotectinvestors’interestsasastartingpoint,thetaxauthoritiesrequireequitableandefficienttaxation,toensurethecompletenessandtimelinessofstatetaxrevenue,asthe---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---Secondtargetedbyafarcryfromtheresultofaccountingregulationsandtaxlawsandregulationsinconsistentwithaccountingstandardsandtaxlawsenactedbydifferentdepartments,respectively,followadifferentprinciple,allowingtwoindependentexistence,independentdevelopment.InFrance,Germanyandothercountriestoimplementthe“taxunified”model,theroleofgovernmentinsocialandeconomiclife,thefinancialstatementstomeettheneedsofthemacro-managementofsocietyasawholethanforinvestors,creditorsaccountinginformationneedisimportant,soStressingthefinancialandaccountingreportsmustcomplywiththerequirementsofthetaxlathismodelisconducivetotheimplementationofnationaltaxrevenue,andithelpsthegovernmentmanageenterpriseaccountingstandardsusuallybytherelevantgovernmentdepartmentstodevelopandenforceaccountingpracticesectorisalmostnostandard-settingpowers.taxandregulatoryrequirementswithintheaccountingsystemtocomplywiththeformof“taxunifiedmodeliscorrespondingto---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---theinternalcompliancerequirementsoffinancialaccountingisbasedontheaccountingsystemtobeconsistentwiththetaxlaws,andthustheformationoftheunityofthe”tax“mode.(TwoofChina’saccountingstandardsandtaxlawrelationshipmodelChinainthepastplannedeconomysystem,therelationalmodelwillbetaxaccountingsystemtotaxlaw,taxunifiedmode.Underthecircumstancesatthattime,thismodelisconducivetothestateenterprisestoimplementacomprehensive,integratedmanagement,easytocalculateturnedovertothestate...