例释所得税中永久性差异和时间性差异的会计核算与比较

Accounting and Comparison of Perpetual and Time Difference through Explaining the Incoming-tax

企业会计按月计算的会计利润,往往与税法计算的纳税所得额发生差异。这种差异有两种:一种是二者的计算收支口径不同,产生了永久性差异,另一种是确认时间不同,而产生了时间性差异。两种差异各有各的核算方法。核算方法比较复杂,容易混淆。本文试以例释这两种核算方法并加以比较,以期学者进一步掌握这些核算方法。

Accounting benefit counted monthly by the enterprise accountants, is always differentfrom after- tax income counted by the tax law. There are two differences: One is that there is somedifferences of principles between the income and payment, forming a perpetual difference. Theother is that the time is confirmed different, but occurred the difference of time. For these twodifferences, there are different ways of accounting which are very complicated and easily-confused. In order to make the learners further master these accounting, this two ways ofaccounting are compared to introduce by explaining the examples.