农村中小金融机构所得税申报额与税务部门认定的应纳税所得额经常存在一定差异,弄清产生差异的缘由才能解开所得税申报之困最近,笔者所在银监分局在现场走访中发现,部分农村中小金融机构由于会计处理与税务法规口径不一致以及对税法理解的偏差,导致所得税申报额与税务部门认定的应纳税所得额存在一定差异。就此,笔者进行了专题调研,并提出相应建议。亟待关注四大问题调研发现,农村中小金融机构所得税申报中容易遭遇以下矛盾和冲突,需着力予以解 Rural small and medium financial institutions, the amount of income tax returns and tax authorities recognized taxable income often have some differences, to find out the reasons for the difference in order to solve the problem of income tax returns Recently, the author where the Silver Branch Branch found on-site visits found that some rural small and medium Financial institutions due to inconsistencies between the accounting treatment and tax laws and regulations and the deviation of understanding of tax law, resulting in the amount of income tax returns and tax authorities recognized taxable income there are some differences. In this connection, I conducted a special survey and put forward corresponding suggestions. Urgently concerned about the four major issues Survey found that rural small and medium financial institutions income tax returns easily encounter the following conflicts and conflicts need to be resolved