企业所得税与增值税对收入确认的异同比较

A Comparative Study on Similarities and Differences between Enterprise Income Tax and the VAT in Revenue Recognition

企业所得税与增值税是我国最重要的两大税种,都是以纳税人收入为起点计算应纳税额,具有很大相关性。笔者从二者对收入确认的原则、范围出发,详细比较了二者对收入确认的相同与不同之处。

Enterprise income tax and the value- added tax are the two most important taxes in China, both of which starts with taxpayers＇ income to com- pute tax payable and serves a strong correlation. Based on the revenue recognition principle and scope, this paper compares the similarities and differences be- tween enterprise income tax and the VAT in details.