在我国市场经济不断蓬勃发展的经济环境中,国内的会计准则和税法制度也在不断地深化改革。二者的改革也促进会计收入与计税收入确认越来越两极分化,导致企业财务会计和政府税务会计之间的差异日益扩大。在这个经济剧变的环境下,本论文通过分析二者收入确认的差异原因,重点研究销售商品收入和提供劳务收入的确认、计量方面的差异,提出适合我国中小企业会计收入与政府计税收入确认的协调建议。 In the constantly prosperous economic environment in China’s market economy, the domestic accounting standards and tax law system are also constantly deepening the reform. Both reforms have also contributed to the growing polarization between accounting income and tax revenue recognition, leading to a growing disparity between corporate financial accounting and government tax accounting. In this economic turmoil environment, this paper analyzes the differences between the two revenue recognition, focusing on the study of sales of goods and services provided revenue recognition, measurement differences, put forward for our SMEs accounting income and government tax revenue recognition Coordination advice.