由于对税收优惠政策规定在实际执行过程中存在理解操作上的分歧,这样不仅会直接影响到企业会计资料的真实性,也为税务机关进行有效的税收征纳和监管带来了很多实际操作上的困难。本文主要针对税收优惠中的若干规定在会计和税法规定不一致的情况下进行操作上的分析对比,并就相关的所得税处理进行探讨。 Because of the preferential treatment of tax policies in the actual implementation of the existence of operational differences, this will not only directly affect the authenticity of corporate accounting information, but also for the tax authorities for effective tax collection and supervision of a lot of practical operation Difficulties. In this paper, some of the provisions of tax incentives mainly in the case of accounting and tax regulations inconsistent operation analysis and comparison, and to discuss the related income tax treatment.