会计与税收密不可分。企业所得税制度与会计准则虽然存在着种种差异,但是也存在着调和性。本文首先阐述了企业所得税制度与会计准则的调和在实践中已取得一定的成果,其次如何对企业所得税制度与会计准则进行调和提出了自己的建议和对策,具有一定的参考价值。 Accounting and tax are inseparable. Although there are various differences between the enterprise income tax system and accounting standards, there is also harmony. This paper firstly elaborates that the reconciliation between corporate income tax system and accounting standards has achieved certain results in practice. Secondly, it puts forward some suggestions and countermeasures for how to reconcile the corporate income tax system and accounting standards, which is of certain reference value.