经济收益、会计收益与应税收益的比较

The Comparison of Economical、Accounting and Tax Income

收益是经济学、会计学、税法上的一个重要概念,它在社会经济生活中的地位与作用正日益被人们所认识理解。三种不同的收益概念--经济收益、会计收益与应税收益,充分体现了收益确认与计量的复杂性。通过三种收益之间的"量差"分析则使我们认识到会计收益概念向经济收益概念发展的必要性和可行性;以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。

Income is an important conception in economics、accounting and tax. Its importance is being understood gradually. The three different conceptions-economical income、accounting income and tax income, fully embody the complexion of income affirmation and measurement. Through the balance analysis of the three incomes, we knew it is necessary and feasible for the conception to develop from accounting income to economical income. Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.