财务会计和税收分别遵循不同的原则、服务于不同的目的,区别在于确认收益实现和费用扣减时间不一致以及可扣减性不同。我们中储粮直属库虽然补贴收入免征企业所得税,但是在年终所得税申报时应按照税法要求调整申报表,否则,未调整部分缴纳不再享受免税政策,正常缴纳所得税。中储粮直属库的业务比较单一,主要是中央储备粮油的储存和轮换,有以下几点需要在申报时注意: Financial accounting and taxation respectively follow different principles and serve different purposes. The difference lies in the recognition of inconsistencies in the timing of deductions and deductibles of deductions. Although the subsidized income is exempt from enterprise income tax, the direct storage of grain reserves at the end of the year should be adjusted in accordance with the requirements of the tax law. Otherwise, the unadjusted part of the income tax will no longer be subject to the tax exemption policy and the income tax will be paid normally. The business of the grain storage stocks directly under the bank is relatively simple, mainly due to the storage and rotation of the central reserve grain and oil. The following points need to be noticed during the declaration: