《企业所得税法》与《企业会计准则》的基础性差异分析

Some Fundamental Differences between the Enterprise Income Tax Law and the Accounting Standards

本文从适用范围、基本假设、会计基础等方面,对《中华人民共和国企业所得税法》与《企业会计准则——基本准则》的基础性差异进行了较为全面的分析。认识与把握这些差异,对于贯彻实施《企业所得税法》,正确履行税款征收与缴纳、纳税申报、纳税调整和加强企业所得税管理都具有一定的理论与实践意义。

This paper makes a comprehensive analysis on some fundamental differences between the Enterprise Income Tax Law and the Accounting Standards, including the applicable scope, basic assumptions, accounting principles and etc. Understanding such differences will have certain theoretical and practical significance for the implementation of the Enterprise Income Tax Law.