浅谈会计收益与纳税所得的差异及会计处理

A Brief Talk on Discrepancy between Accounting Returnand after Tax Yield and Accounting Treatment

我国所得税会计理论体系日益发展和完善,为所得税会计实务提供了重要的理论依据和基础。自1994年以来,我国的所得税会计理论和会计处理方法也得到新的发展。由于所得税会计与企业会计研究重点不同,导致企业计算的特定时期的税前会计收益与应税收益之间出现差额。为更科学地处理这一问题,按照国际贯例和我国的实际规定,从理论和实践的结合上做一些探讨。

In our country, the accounting theoretical system of income tax is developing and being perfected, which provides accounting practice with important theoretical basis. The accounting theory of income tax and the method of accounting treatment have also developed newly since 1994. The fact that accounting and taxation belong to two sectors of economic activity result in some difference between before-tax accounting return that enterprise calculated and taxable return in a given period. Some aspects in the accounting theory of income tax and practice are discussed in this paper in line with international practice and specific regulations.