Research on the Necessity and Feasibility of Coordination between Accounting Standards and Law of Enterprise Income Tax

With the development of accounting reform and the increasing perfection of tax law, the differences between accounting standards and law of enterprise income tax are increasing and become complicated. The paper applies descriptive statistics to analyze accounting profit and taxable income differences of China's listed companies, and points out that the expansion of accounting profit and taxable income differences is an indisputable fact, and demonstrates that the coordination between accounting and tax law is necessary and feasible.