论文摘要如何翻译成英文
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.