1, including different ranges.

The tax law includes 20 items, including electric power construction fund, Three Gorges Project construction fund, road maintenance fee, vehicle purchase surcharge, railway construction fund, highway construction fund, civil aviation infrastructure construction fund, post and telecommunications surcharge fund and port construction fee.

Accounting standards include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax and travel tax paid by enterprises according to law.

2, the calculation method is different

The calculation formula of tax law is:

Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental housing income, net rental of other assets and net converted rental of self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

The calculation formula of accounting standards is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

3, the nature range is different.

Tax law: generally refers to the sum of the quantity and amount produced by industrial enterprises, including unsold inventory that has not yet formed income;

The accounting standard is the sum of main business income, operating income and other business income, and some circulation enterprises account for the difference income, that is, gross profit.

4. The basic accounting units are different.

The accounting basis is different. The tax law takes the industrial activity unit as the basic accounting unit, and the accounting standards take the independent accounting unit as the basic accounting unit.

Baidu encyclopedia-tax law

Baidu Encyclopedia-Accounting Standards