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收入作为会计准则规定的六大会计要素之一,它表现着资金运动的显著变化动态,反映着企业的经营成果,在企业日常经营中有广泛的应用作用。同时,保证国家和纳税人的权益,维持税收的基本秩序,确保国家的财政收入就是税法存在的根本目的。因而收入在税法和会计准则中有着极其重要的位置,对收入确认的税会差异是则是其存在的主要问题。
As one of the six major accounting elements stipulated in the accounting standards, revenue reflects the significant changes in the capital movement, reflecting the operating results of the enterprises and has a broad application role in the daily operations of the enterprises. At the same time, it is the fundamental purpose of the tax law to ensure the rights and interests of the state and the taxpayers and to maintain the basic order of taxes so as to ensure that the state’s fiscal revenue is maintained. Therefore, income has an extremely important position in tax laws and accounting standards. The difference between taxation of income recognition is the main problem.