企业会计制度与涉外企业所得税政策差异分析

Analysis of Difference between Business Accounting System and Foreign Business Income Tax Policy

企业会计制度在收入、费用和损失的确认和计量方面的变化,使得会计制度与涉外企业所得税法在收益、费用和损失的确认和计量标准上产生较大差异,导致会计实务中,涉外企业计缴所得税时调整项目增多,难度加大。为避免涉外企业因会计制度与涉外税收政策之间的差异,影响企业所得税的计算,本文分别从收入、资产和费用三个方面进行了会计与涉外税收差异的比较分析。

Due to the change of income, revenue and loss standards in new accounting systems of enterprises, it has greater discrepancies in the aspects of income, revenue and loss standards between accounting systems and income tax law on concerning foreign enterprises.The adjusting projects were increased and more digiculty when the concerning foreign enterprises pay income tax.This article elaborates the differences between accounting systems and taxation of concerning foreign enterprises from three aspects of income, assets and revenue.It can avoid the influences on the precise calculation of enterprises income tax caused by the differences between accounting systems and taxation policies.