第4个回答 2018-03-12
每一名翻译圈里的筒子们都有责任让机器译稿的生存之地愈加狭隘,心怀“虽不能至,心向往之”的心态将翻译圈建设得更好,共勉:
The relationship problem of accounting system and tax law is complex, and the difference between them formed gradually in the development course of marketized economy may bring about adverse effect to economic growth, therefore, the better handling of the difference between them becomes the prominent problem in the course of economic institution reform in China. The distinction between accounting standard and tax regulations can be presented as difference of measurement attribution adopted by accounting and tax law, difference of “authenticity principle” in the field of accounting and tax law, difference between “conservatism principle” of accounting and “defining income and expense” of tax law, difference between “importance principle” of accounting and “legality principle” of tax law, and difference of understanding & implementation of “substance over form” between accounting and tax law. The reasons of differences between accounting and tax law can be mainly attribute to the distinction of accounting objective and tax law’s legislation objective, i.e. business accounting must adhere to the basis of “accrual system” and the business account standard must consider the demand of international communication and economic globalization, accordingly, the taxation adjustment shall be conducted in line with the provision of tax law.