应付税款法和纳税影响会计法之比较

Differentia Between the Tax Payable Method and Tax - affect - accounting Method

财务会计和税法体现着不同的经济关系,因此依据<企业会计准则>核算的税前会计利润,与依据<企业所得税法>计算的企业应税的所得额之间必然存在着一定的差异.对差异处理的方法,分为应付税款法和纳税影响会计法两种,本文就这两种方法进行对比分析,阐述了应付税款法于纳税影响会计法的观点.

Financial accounting and revenue are based on different economic relationships, there necessarily are difference between the pre-tax accounting profit counted on the basis of <Enterprise Accounting Rules> and the tax -payble profit counted on the basis of < Income Tax Law of Enterprise >, then there are two methods to cope with the difference, the tax payable method and tax-affect- accounting method. Author expatiates upon her viewpoint besides contrasting and analyzeing the above two methods .