事业单位性质各异、收入多样,特别是与企业会计核算存在本质区别,导致税前调整项目增多,加大了企业所得税纳税申报和税收征管的难度。下面,对照《中华人民共和国事业单位会计准则》(以下称《准则》)和税收法律、法规、规章、规范性文件(以下称“税法”)的相关规定,谈谈实际工作中需注意的问题: Institutions of different nature and diverse income, especially with the corporate accounting is the existence of essential differences, leading to pre-tax adjustments to increase the project, increased corporate income tax returns and tax collection difficulties. In the following, according to “People’s Republic of China Accounting Standards” (hereinafter referred to as the “Guidelines”) and tax laws, regulations, rules and normative documents (hereinafter referred to as “tax law”) of the relevant provisions, to talk about the actual work should be noted The problem: