会计政策和税收政策的差异进一步扩大,是我国会计准则和税法体系逐渐独立完善的体现。正确处理两者之间的差异既有利于税收征管,又能保证会计信息质量,简化会计核算手续,提高会计和税收工作的效率。 The further expansion of the differences between accounting policies and tax policies is an embodiment of gradual independent improvement of China’s accounting standards and tax law system. Correctly handling the difference between the two is not only conducive to tax collection and management, but also ensures the quality of accounting information, simplifies accounting procedures and improves the efficiency of accounting and taxation work.