谁能帮我翻译以下段落,不胜感激!

来源:百度知道 编辑:UC知道 时间:2024/05/22 10:10:11
会计与税收都是社会历史和生产关系发展到一定阶段的产物。在漫长的发展过程中,随着税法的建立和不断健全,会计的不断成熟和完善,两者开始相互影响、相互承认、相互修改、共同发展。会计制度与税法同属规范经济行为的专业领域,但二者分别遵循不同的规则,规范不同的对象,特别是随着会计改革的不断深化,各具体会计准则和会计制度的相继颁布和实施,税法规定与会计制度的差异越来越突出.纳税人既要贯彻执行新会计制度规定,又要不折不扣纳税,核算的难度越来越大.有些差异复杂难懂,操作烦琐,纳税调整困难,一些纳税人没能准确理解差异并对其做出准确的纳税调整,造成无意识违反税法规定的现象,增加了税收成本. 所以我们在经济改革过程中就应注意两者的协调性,而非绝对的一致性。认真分析、深入研究我国会计、税法改革过程中协调状况,对今后更好地深化经济改革是大有益处的。本文对我国会计制度与税收法规的协作进行了研究,通过对会计与税收的基本关系,会计制度与税法制度差异的体现,协调会计制度和税收制度的建议等方面的分析,提出了我国会计制度与税收法规协作的可行思路。

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Accounting and tax revenue is social history, and the development of the relations of production to a certain stage of the product. In the long process of development, with the tax laws created and continuously improve, the accounting constantly mature and perfect. both start mutual influence, mutual recognition, mutual changes, and common development. Tax Accounting System and the same standard of professional economic field, but there were different sets of rules. standardizing different targets, especially with the accounting reform is deepening, specific accounting standards and accounting system successively promulgated and implemented, the provisions of the tax law and accounting system differences are becoming increasingly prominent. taxpayers should not only implement the new accounting system, also fully tax, accounting more and more difficult. Some differences are complicated by the fact that operational cumbersome, tax adjustment difficulties, Some taxpayers