所谓税收制度与会计制度差异,是指按会计制度规定不作收入处理,而按税收规定应视同收入征税或者按会计制度规定作支出处理,而按税法规定只能按一定比例扣除或根本不允许扣除,否则就要纳税。一、差异的表现目前,我国内资企业所得税法规与新企业会计制度相对照,存在的差异表现在收入的差异、资产的差异、成本费用的差异、非货币性交易的差异、企业改组业务的差异、企业整体资产转让的差异、企业整体资产置换的差异、企业改制与合并的 The so-called tax system and accounting system differences means that according to the accounting system does not make income, and according to the tax provisions should be treated as income tax or accounting system for expenditure, but according to tax law can only be deducted by a certain percentage or not at all Allow deductions, or you have to pay taxes. First, the performance of differences At present, China’s domestic enterprises income tax laws and regulations and new business accounting system, the differences are reflected in the income differences, differences in assets, cost differences, differences in non-monetary transactions, corporate restructuring business differences , The difference between the overall transfer of assets of the enterprise, the difference of the overall assets replacement of the enterprise, the reorganization and merger of the enterprises