Research on the Difference and Coordination between New Accounting Standards and Tax Law Based on Computer Aided Technology

Abstract

China’s tax system reform in 1994 and enterprise accounting standards reform in 2006. When both of them operate at the same time, the difference between accounting standards and tax law in our country leads to an enduring topic. The differences between accounting system and tax law are mainly reflected in the forms of expression, influencing factors and ways of coordination, which are related to the perfection of tax system and accounting system in China. Therefore, the difference and coordination between tax law and accounting is a difficult and hot topic in the theoretical circle. This paper takes China’s new accounting standards and tax law as the research object, uses computer-aided technology as a research tool. Firstly, the differences between China’s new accounting standards. Secondly, this paper analyses the reasons for the differences between accounting standards and tax law. Finally, some strategies are proposed.