会计制度与税法的关系问题是一个复杂的问题,在市场化经济的发展过程中二者逐渐产生的差异会给经济发展带来不利影响,因此如何更好的处理二者的差异就成为我国经济制度改革过程中的突出问题。会计准则与税收法规差异，表现在会计与税法所采取的计量属性不同，会计与税法的“真实性原则”不同，会计“稳健原则”与税法“收支确定”的差异，会计“重要性原则”与税收“法定性原则”的差异以及会计与税法对“实质重于形式”理解与实施的差异。会计与税法的差异存在原因主要是会计的目标与税法的立法宗旨不同，企业会计必须坚持“权责发生制”的基础，企业会计准则必须考虑国际交流以及经济全球化的需要。对此要依据税法规定进行纳税调整
具体翻译如下：
The relationship between the accounting system and the tax law is a complicated problem. In the course of the development of the market economy, the differences between the two will bring adverse effects on the economic development.
Therefore, how to better deal with the differences between the two has become a sudden problem in the process of the reform of our country's economic system.
The difference between accounting standards and tax laws shows the difference between the accounting and tax law, the difference between the "truth principle" of accounting and tax law, the difference between the "prudence principle" and the tax revenue and expenditure,
the difference between the "principle of importance" and the "legal original principle" of the tax, and the accounting and tax law. The difference between the understanding and the implementation of the essence is more than the form.
The difference between accounting and tax law is mainly due to the difference between the objective of accounting and the legislative purpose of the tax law.
The enterprise accounting must adhere to the basis of the "accrual basis", and the enterprise accounting standards must consider the international exchange and the needs of the economic globalization.
It is necessary to make a tax adjustment according to the provisions of the tax law.