会计所得与纳税所得的联系与区别□曾文树关于会计所得与纳税所得的问题，不少文章从理论上作过较全面的阐述，但在实际运作中仍存在一些似是而非，模糊不清的问题，本文从实证角度进一步加以分析。某公司本年利润１００万元，违反税法被罚滞纳金５万元，５年内亏损３０万... The relationship between accounting income and tax payment □ Zeng Wenshu On the accounting of income and tax income, many articles made a more comprehensive exposition in theory, but in the actual operation there are still some paradoxical and vague problems, this article From the empirical point of view to be further analyzed. A company’s profit of 1 million yuan this year, in violation of the tax law was fined 50000 yuan, 5 years loss of 300,000 ...