AboutOnChina’saccountingsystemandtaxlawsmixeddoublesmodeAbstract:Withthedevelopmentofmarketeconomy,China’saccountingsystemandtaxsystemfromaplannedeconomyeraoffiscalunity,integration,andgraduallytendtostandardization,rationalization,especiallywiththenationalunifiedaccountingsystemandtaxrulesandregulationsoftheestablishmentandimprovementofdifferencesbetweentheaccountingsystemandwideningthetaxlaAccountingsystemandtaxbasedontheirrespectivefields,havetheirownobjectives,principles,businessrulesorprocesses,itisnecessarywithoutviolatingtherequirementsoftheaccountingsystemandtaxconditions,independentofthisdevelopmentandmutualinfluenceboththe‘mixedDual‘modetoexplorethecoordinateddevelopmentbetweenthetwo.Keywords:accountingdifferencesbetweentaxcoordinationFirst,therelationshipbetweentaxaccounting---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---systemandthebasicpatternAccountingbasedonthemicro-leveldirect-to-business,accountingordirectlytargetthespecificobjectivesistoprovideusersoffinancialaccountingreportsoperatingresultsandfinancialconditionandcashflowsandotherrelevantaccountinginformationtoreflectthefulfillmentoffiduciarydutiesofcorporatemanagement,therehelpusersoffinancialreportstomakebusinessdecisions,butitalsoisconnectedwiththesocio-economictorunwhilethetaxfirstnationalmacroeconomicregulationandcontrolbasedontheneedsofthecollectionandmanagementofenterprises,butmainlyfocusontherealityofafairandreasonabletaxburdenandensurethetimelycollectionofstatetaxes,whilethecurrentdealonaglobalscaleintermsofrelationsbetweenthetwo,nothinglessthanthetwomodels:aunifiedmodeloftaxationandfiscalseparationpattern.unifiedmodelpointofview,thetaxbaseshouldbefullyestablishedintheaccountingsystem,basedonthetaxoraccountingsystemandunified,inotherwords,theaccountingsystemisonlysubjecttotherequirementsoftaxlawtoregulatespecificeconomicbusinessaccounting.---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---separationmodeviewisthatthedifferentobjectivesofaccountingandtaxaccountingsystemsandtherearerealdifferencesintaxlaws,mainlytimingdifferencesandpermanentdifferences,andcross-periodincometaxallocation,thatistoestablishatax-basedtaxaccounting,taxaccountingsystemdoesnotrequiretheguidingrole.taxandaccountingsystemisindependentdevelopment.Second,ouranalysisoftheaccountingsystemandtaxdifferences1,thedifferentstakeholdersTaxlawandthedifferencesbetweentheaccountingsystemisnotalwaysthere.Chinahaslong-termplantoimplementasingleeconomicsystem,inthissystem,taxlaws,financialsystemsandaccountingsystemsTrinity,willnottaxadjustmentproblem,butalongwiththethecontinuousdevelopmentofmarketeconomy,thedominantpositionofenterprisesastheestablishmentofmarketeconomy,sothatenterprisesofallstakeholdersfromtheirowndecision-making,distributionofbenefitsandmanagementpointofviewoftheaccountingsystembythenewrequirementsinthenewsystem,investorsandtaxisnolongerthesamesubject,investorsaremoreconcernedabouttheissueofcorporateearnings,andtax---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---peoplepaymoreattentiontotheissueofcorporatetax,soastofollowdifferentaccountingandtaxlawaretheprinciplesofservicetodifferentsubjectsofinterest,italsodeterminesthetaxlawandaccountingmustexistbetweentheinevitabledifferences.2,followdifferentprinciplesFirst,thetaxlevied,thetaxlawtoabidebythehistoric...