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按照企业会计准则所核算出来的会计利润与按照税收法规调整出来的应纳税所得额差异越来越明显,这些差异困扰着许多企业,特别是国有大中型企业以及上市公司。因此,这些差异的形成原因及表现形式也就成为企业财务人员非常关注的一个话题。文章对这些差异的形成原因及表现形式进行初步分析。
The difference between the accounting profit calculated in accordance with the Accounting Standards for Business Enterprises and the taxable income adjusted in accordance with the tax regulations has become increasingly evident. These differences have plagued many enterprises, especially large and medium-sized state-owned enterprises and public listed companies. Therefore, the causes of formation of these differences and forms of expression has also become a topic of great concern to corporate finance staff. The article analyzes the causes and manifestations of these differences.