中小企业会计收入与计税收入确认的异同分析

Analysis of the Similarities and Differences of the Recognition of Accounting Income and Taxable Income of SMEs

会计收入与计税收入确认的正确性,关系到企业经营成果计算的准确性和税金缴纳的正确性。两者在确认的内容、原则、条件以及方法上既有相同点也有不同点,在计税收入确认时还要考虑流转税和所得税确认内容的不同。中小企业应根据会计业务的内容,合理区分各项收入,完成好会计核算工作。

The accuracy of recognition of accounting income and taxable income is related to the accuracy of the management results of enterprises and the tax payment. There are both similarities and differences in contents, principles, conditions and methods. The contents of the recognition of commodity turnover tax and income tax should be taken into consideration when recognizing the taxable income. SMEs should distinguish the various revenue reasonably to accomplish financial accounting based on the contents of accounting business.