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收入既是会计核算的重要科目,也是企业计算缴纳所得税的主要依据,因此会计准则和所得税法对于收入的不同处理就成为对税会差异研究的一项重要内容。本文试对在会计准则和所得税法下收入项目处理的差异进行了比较和分析。
Income is not only an important subject of accounting, but also the main basis for enterprises to calculate and pay income tax. Therefore, the different treatment of income from accounting standards and income tax law becomes an important part of the research on tax differences. This paper tries to compare and analyze the differences between the items under the accounting standards and income tax laws.