会计收入与计税收入的差异与比较

• 作 者: 王侠
• 机 构: 徐州五洋科技股份有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2015年13期
• 关键词: 会计收入 计税收入 差异 比较

当前,企业的收入不仅是企业会计核算工作的重要组成部分,也是税收工作的重要基础。尤其是近年来,随着我国会计改革的不断深入,关于会计收入和计税收入的规定已经具有了显著的差异,并且呈现日益扩大的趋势。因此,本文以会计收入与计税收入的内涵为基础,并从收入的范围、收入的确认、收入的计量三个方面来对会计收入和计税收入的差异进行了比较,为正在从事相关工作的人员提供一些参考。

At present, the income of enterprises is not only an important part of corporate accounting work, but also an important basis for tax work. Especially in recent years, with the continuous deepening of accounting reform in our country, the regulations on accounting income and taxation income have already had significant differences, and they are showing an increasing trend. Therefore, based on the connotation of accounting income and tax revenue, this article compares the differences between accounting income and tax revenue from the aspects of income range, revenue recognition and income measurement. The staff to provide some reference.