摘要:会计准则与税收法规指引财会工作人员进行账务处理，会计准则和税收法规中存在的矛盾以及如何协调这些矛盾成为了大家关注的焦点。对会计准则与税收法规矛盾的处理不仅是关乎企业和税务部门的重要事项，更是对整个社会经济的发展意义深远。因此如何处理好会计准则与税收法规之间的矛盾与协调就显得至关重要。

　　　本文首先对研究会计准则与税收法规矛盾的背景、框架、方法等进行叙述。其次，对会计准则和税收法规等概念进行界定，并探讨二者间的三种基本关系。接着，对本文的研究对象-上海佳安劳防用品有限公司进行简单介绍，在罗列八种增值税视同销售行为的基础上，以增值税的视角分析该公司的增值税视同销售行为的业务处理，简单讲解存在于会计准则与税收法规上的矛盾。最后，在之前论证分析的基础上，从必然性、思路和策略三方面提出协调会计准则与税收法规矛盾的设想。

关键词会计准则；税收法规；增值税

Abstract:Accounting standards and tax laws and regulations guide accounting staff to do accounting treatment, the conflicts between accounting standards and tax laws and regulations and how to coordinate them has been the focus of everyone’s attention. Handling of accounting standards and tax laws and regulations conflicts not only is one of the important matters about enterprises and tax departments, but also is far-reaching significance to the development of the whole social economy. So how to deal with the conflicts and the coordination between accounting standards and tax laws and regulations is crucial.

　　　First, this article narrated the background, framework and methods and so on between accounting standards and tax laws and regulations. Secondly, defined the concepts of the accounting standards and tax laws and regulations and so on, and discussed three basic relationships between them. Then, did a simple introduce to the research object of this article-Shanghai Jia’an PPE Co. LTD, at the basic of listing eight kinds of VAT should be regarded as sales behavior, from the perspective of VAT analyzing this company’s business process about VAT should be regarded as sales behavior, simply explaining conflicts between accounting standards and tax laws and regulations. Finally, on the basis of before the analysis of the argument, from necessity, ideas and strategies, three aspects of this paper, putting forward the imagination of coordinating conflicts between accounting standards and tax laws and regulations.

Keywords  Accounting standards  Tax laws and regulations  VAT