新企业会计制度和新企业所得税法及土地增值税暂行条例颁布实施后,纳税人需要掌握税法与会计的差异及纳税调整方法。实际操作中存在的问题主要有:税法与会计的关系模糊,少数企业按照税法的规定进行会计处理,影响会计信息的质量,执行新准则和制度有待进一步加强;弄不清税法与会计制度的差异不能准确进行纳税调整,导致少缴或多缴税款。正 After the promulgation and implementation of the Provisional Regulations on the New Enterprise Accounting System and the New Enterprise Income Tax Law and the Land Appreciation Tax, taxpayers need to know the differences between tax laws and accounting and the tax adjustment methods. The main problems in the actual operation are: the relationship between tax law and accounting is vague; a few enterprises conduct accounting treatment in accordance with the tax law, which affects the quality of accounting information and the new rules and regulations need to be further strengthened; and the difference between tax law and accounting system can not be clarified Tax adjustments can not be accurately made, resulting in less paid or overpaid taxes. positive