英语翻译近年来,随着经济市场化和国际化的日益加强,我国加快了会计制度和税收制度改革的步伐.2006年2月,财政部颁布了1

英语翻译
近年来,随着经济市场化和国际化的日益加强,我国加快了会计制度和税收制度改革的步伐.2006年2月,财政部颁布了1项基本准则和38项具体会计准则,标志着我国建立了与国际趋同的会计准则体系；2007年3月,第十届全国人大通过了《中华人民共和国企业所得税法》,统一了内外资企业所得税.由于会计准则和企业所得税法规范的目的不同,两者在许多项目上的处理存在差异.随着新准则与新税法的颁布实施,两者的差异进一步扩大成为亟待解决的重要问题.本文对两者之间的差异进行研究,不仅分析了差异产生的原因,而且还对资产、收入费用等项目的差异进行了剖析.在差异的协调方面,会计准则与所得税法应相互借鉴,互相促进自身完善,在双方不断的博弈中寻求平衡点.

In recent years, with the increasing strengthening of the market economy and international, to speed up the pace of reform of the accounting system and the tax system. In February 2006, the Ministry of Finance issued a basic standard and 38 specific accounting standards with international convergence of accounting standards system, marking China; March 2007, the Tenth National People's Congress passed the "Law of the People's Republic of China on Enterprise Income Tax Act, the unification of the enterprise income tax. Accounting Standards and the Corporate Income Tax Law specification for different purposes, both the differences in many projects. With the promulgation and implementation of new standards and the new tax law, the difference between the two is further expanded to become an important issue to be solved. In this paper, the differences between the two study not only analyzes the causes of the difference, but also analyzed the difference of assets, income and costs. Difference in the coordination, accounting standards and tax law should learn from each other and promote each other their own sound, to strike a balance in the two sides continue the game.