《企业所得税法》经过近三年的实践,笔者感觉到税收工作的难度越来越大,征税的成本也越来越高,关键问题是我国税收与会计制度不一致,税收缺少完整的规范的会计制度。现行的企业会计制度也不统一,而且太多,显得有点乱。近十年来,财政部除了新颁布的“企业会计准则”、“企业会计制度”、“小企业会计制度”、“金融企业会计制 After nearly three years of practice, the author of the ”Law of the People’s Republic of China on Enterprise Earnings“ has felt that it is more and more difficult to work on taxation and the cost of taxation is also getting higher and higher. The key issue is the inconsistency between the taxation and accounting systems in our country and the lack of complete norms accounting system. The current corporate accounting system is not uniform, and too much, it seems a bit chaotic. In the past ten years, the Ministry of Finance has promulgated the ”Accounting Standards for Business Enterprises“, ”Accounting System for Business Enterprises“, ”Accounting System for Small Enterprises“, ”Financial Enterprise Accounting System