会计收入和计税收入由于会计准则和税法遵循的原则、服务目的、体现的经济关系不同,总是存在差异。因此在纳税申报时,必须要准确区分会计收入与计税收入,按照税法规定对会计记录的收入进行协调,守法经营,照章纳税,维护税收的严肃性。 Accounting income and tax revenue Because accounting standards and tax laws follow the principle of service purposes, embodied in the different economic relations, there are always differences. Therefore, in the tax return, must accurately distinguish between accounting income and tax revenue, in accordance with the provisions of the tax laws on the accounting records of income coordination, law-abiding operators, pay taxes according to regulations, to maintain tax seriousness.