《小企业会计准则》与企业所得税法的比较研究

Comparative Research on Small Business Accounting Standards and Enterprise Income Tax Law

《小企业会计准则》立足于我国小企业发展的实际,简化核算要求,在收入确认与计量、利得确认与计量、资产确认与计量等方面基本上实现与企业所得税法的趋同;但二者在收入类调整项目、扣除类调整项目和资产类调整项目三个方面仍存有差异。

Small business accounting standards, based on the practice of small business development, simplify the requirements of business accounting, and realize the convergence with enterprise income tax law in income, profit and capital confirmation and measurement. But there are divergences between them in income and capital regulating items, etc.