会计收入与应税收入差异浅析

Difference between Accounting Income and Pre-tax Income

会计收入与应税收入是两个既相联系又有区别的概念。会计收入涉及一定时期经营成果的确定,其确认与计量由《企业会计准则——收入》规范。应税收入涉及一定时期企业应交各种流转税和所得额的计算,其确认与计量由《企业所得税法》及其《实施条例》规范。把握会计收入与应税收入的联系和区别,对正确提供会计信息和缴纳各种税金及附加具有重要意义。

Accounting income and pre-tax income are two associative concepts with some difference as well. The accounting in-come is about the confirmation of business achievement in a certain period. Its confirmation and measurement is under the guideline of Enterprise Accounting Principles-Income. Meanwhile, pre-tax income covers the calculation of various taxes and actual income. And its confirmation and measurement is under the guideline of The Law of Enterprise In-come Tax and its according executive rules. It is of great significance to know their relations as it will help provide correct accounting information and ray taxes.