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会计和税收是我国经济领域中关系密切的两大分支,在经济发展中起着重要支撑作用。但随着市场经济体制的变革以及会计利润与应税所得的目标、服务对象不同,从而在二者之间产生了一定的差异与分离,并且这种差异仍在继续扩展,将严重影响到企业自身的会计工作。本文从会计利润与纳税所得的主要差异入手,阐述了会计利润与纳税所得的基本概念,并对两者之间存在的差异及其影响因素进行了比较分析,最后给出了正确协调会计利润与应税所得差异的相关策略。
Accounting and taxation are two closely related branches in China’s economic field and play an important supporting role in economic development. However, with the changes in the market economic system and the differences in the goals and objectives of accounting profits and taxable income, there are certain differences and separations between the two, and this difference continues to expand and will seriously affect the enterprise. Your own accounting work. This article starts with the main differences between accounting profits and taxable income, elaborates the basic concepts of accounting profits and taxable income, and compares the differences between them and the influencing factors. Finally, it gives the correct coordination of accounting profits and Tax-related income differences related strategies.