所谓会计所得是指在一定时期内根据会计准则和行业会计制度确定的税前利润总额或亏损总额。纳税所得是指按照所得税法规确定的一定时期内的利润或亏损总额。它们都是以生产经营收入和其它收入扣除与收入有关的成本、费用作为计算基础的。同时会计所得又是计算纳税所得的重要依据,因而二者之间有一定的联系。但是由于纳税所得与会计所得在计算时所遵循的原则,计量标准各有其独立性,往往又导致两者在数额上存在着一定的差异。笔者就会计所得与纳税所得之间产生差异的原因、类型,主要内容及会计处理方法加以分析。 一、会计所得与纳税所得之间产生差异的原因 The so-called accounting income refers to the total amount of pre-tax profit or loss as determined in accordance with accounting standards and industry accounting system over a certain period of time. Taxable income is the total amount of profit or loss for a given period determined in accordance with the income tax laws and regulations. All of them are based on the income from production and operation and other income after deducting income-related costs and expenses. At the same time, accounting income is an important basis for calculating tax income, so there is a certain relationship between the two. However, due to the principle that the tax revenue and accounting income follow in the calculation, the independence of the measurement standards has often led to some differences in the amounts between the two. The author analyzes the reasons, types, main contents and accounting methods of accounting income and tax income differences. First, the accounting income and tax revenue differences between the reasons