Accounting is to let you learn accounting. The object of accounting service is investors, that is, according to the daily accounting records, truthfully reflect the income, cost, expenses and profits of enterprises in each accounting year. Let investors know the return on their investment, whether the investment direction is accurate and whether the funds are used reasonably.
Tax accounting itself is an accounting method for tax service, and its service object is the country, that is, the operating income, costs, expenses, profits and taxes obtained according to daily accounting practice. On this basis, it must comply with the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If there are differences or inconsistencies between the two, the tax law shall prevail. And the result of this treatment may be false profit or virtual profit. For example, there are additional deductions in tax incentives (that is, items that are not incurred by the enterprise itself, such as the wages of qualified disabled people, can be deducted, which is more than what actually happened. For example, the deduction of business entertainment expenses, the amount incurred in the actual business process can not be deducted completely, only 60% should be deducted, which also leads to different results from accounting practice.
Therefore, the difference between them mainly lies in the different results caused by the different service objects.
For reference.