(一)会计规范与税法产生差异的原因一是两者的目标不同。会计规范的目标是确保各会计信息使用者看到真实、全面、完整的财务信息,所得税会计的计量、确认、记录和报告有相应的标准。税法的目标是确保国家财政收入,并通过宏观调控为企业创造平等竞争的环境。二是两者规范的对象不同。会计规范要求对企业所得税相关信息的填报、计量和确认进行规范。税法要求协调好纳税人和国家之间的财富分配,具有无 (A) The difference between accounting norms and tax laws First, the two goals are different. The objective of accounting standards is to ensure that all users of accounting information see real, comprehensive and complete financial information, and accounting, verification, recording and reporting of income tax accounting have corresponding standards. The tax law’s goal is to ensure that state revenue, and through macro-control for enterprises to create an environment of equal competition. Second, the norms of the two different objects. Accounting standards require the reporting, measurement and confirmation of enterprise income tax-related information. Tax law requires coordination between taxpayers and the distribution of wealth among nations