A Brief Analysis of The Differences Between Accounting Standards and Tax Laws

Authors

  • Yifan Gao

DOI:

https://doi.org/10.54097/uqn9qfrs

Keywords:

Tax laws, Accounting standards, Differences.

Abstract

In the process of management and operation, the tax laws and accounting standards have unique regulations of the same economic activities in different areas. However, there are certain differences between accounting standards and tax laws, which constantly increases the compliance costs. Due to the differences in accounting standards and tax laws, distinctions and contradictions also exists in activities of enterprises. How to view these differences and accomplish the coordination between them has caused heated debate.

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References

Zhang Mingmin. Research on the Difference and coordination between Accounting Standards and Tax laws for Enterprises [J]. China Management Informatization,2019,22(16):2.

Lin Xudong. The Differences and coordination methods between Accounting System and Tax laws [J]. Friends of Accounting, 2007,000(013):30-31.

Zhou Angui. Analysis of Differences between New revenue Accounting Standards and Tax laws [J].2020.

Li Shuangling. Analysis of Influencing Factors of Accounting and Tax Differences [D]. Huazhong University of Science and Technology.

Cen Yuanchun. Research on the Difference and Coordination between Accounting System and Tax laws [D]. Southwest University of Finance and Economics.

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Published

16-01-2024

Issue

Section

Articles

How to Cite

Gao, Y. (2024). A Brief Analysis of The Differences Between Accounting Standards and Tax Laws. Frontiers in Business, Economics and Management, 12(3), 197-201. https://doi.org/10.54097/uqn9qfrs