企业会计准则和税法在确认和计量交易性金融资产的初始价值、投资收益、公允价值变动和处置等方面的不同规定,使得会计账面价值和计税基础产生了差异,并对企业当期应纳税所得额和所得税费用产生了影响,本文主要就交易性金融资产的财税处理差异和所得税处理进行探讨。 Accounting standards and tax laws recognize and measure the initial value of tradable financial assets, investment income, changes in fair value and disposal of different provisions, making the accounting book value and tax base have made a difference, and the current corporate taxable income The impact of the amount of income tax and income tax costs, this paper mainly deals with the difference between tax treatment of transactional financial assets and income tax treatment.