基于资产负债观的会计与税收差异

Differences Between Accounting and Tax Based on the View-point of Asset-liability

按照资产负债观的收益理念,会计收益(即会计利润)与应税收益(即应税所得)之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。本文从资产、负债的初始确认和再确认两个环节对暂时性差异进行系统分析,并总结归纳了资产负债观下的暂时性差异与收入费用观下的时间性差异和永久性差异的异同。

According to the view-point of asset-liability, the differences between accounting profits and taxable profits are temporary differences between the canting amount of an asset or liability in the balance sheet and its tax base. This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition, and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference based on revenue-expense view.