Only when accounting treatment and tax treatment maintain their independence can the authenticity of accounting information and the accuracy of tax payable be guaranteed.

Article 20 of the Law on the Administration of Tax Collection stipulates: "If the financial and accounting systems or financial and accounting treatment methods of taxpayers and withholding agents conflict with the relevant tax regulations of the financial and tax authorities in the State Council or the State Council, the tax payable, tax withholding and tax collection and payment shall be calculated in accordance with the relevant tax regulations of the financial and tax authorities in the State Council or the State Council."

Article 21 of the Enterprise Income Tax Law stipulates: "When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, the tax shall be calculated in accordance with the provisions of tax laws and administrative regulations." Therefore, in accounting, all enterprises must strictly comply with the relevant requirements of the implementation of accounting system (enterprise accounting system, accounting standards, etc.), and confirm, measure and report the accounting elements. When completing the tax obligation, the tax amount must be calculated in accordance with the provisions of the tax law and declared and paid in time.

Second, the differences between accounting and tax law.

1. Tax adjustment

Turnover tax: items subject to tax adjustment in turnover tax, such as sales of goods, transfer of intangible assets, sales of real estate, liquidated damages charged to customers when providing taxable services, deferred payment interest, fund-raising, handling fees, collection of funds, payment in advance, etc. Another example is that the advance accounts obtained by real estate enterprises need to be incorporated into the current turnover and business tax is levied. Turnover tax is levied on a monthly basis. At the end of the month, the tax payable is calculated according to the provisions of the tax law, extracted and declared for payment.

Income tax: enterprise income tax and individual income tax (referring to the income from production and operation of sole proprietorship enterprises, partnerships and individual industrial and commercial households) shall be paid in advance on a monthly or quarterly basis, and settled at the end of the year, with more refunds and less supplements. When an enterprise submits its annual income tax return, it needs to make tax adjustment according to the differences between accounting and tax law, and the adjustment process is reflected by the detailed items in the return.