企业所得税法与会计制度中收入和费用扣除的差异分析

An Analysis on Disparities about Income and Expense between Enterprise Income Tax Law and Accounting System of China

本文从《中华人民共和国企业所得税暂行条例》、《中华人民共和国外商投资企业和外国企业所得税法》(以下简称“企业所得税法”)与会计制度双向视角总结双方存在差异的必然性,并分析了目前我国企业所得税法与会计制度之间的差异所在,以期为我国企业所得税改革提供有用的信息。

This paper summarizes and analyzes the disparities about income and expense between enterprise income tax law and accounting system, and offers some useful suggestions for the reform of income tax of China.