计算税前会计利润与应纳税所得额在收入上的差异分析

近年,随着企业会计制度和收入、投资、建造合同、债务重组、非货币交易等会计准则对收入要素的确认与计量发生了一些变化,使得按企业制度与会计准则确认的税前会计利润与按企业所得税法规确认的应纳税所得额产生了新的差异,这些差异以永久性差异居多,目前,大多数企业在纳税申报时仅重视对扣除项目的调整,而对收入项目的调整重视不够,对这些差异的了解和正确处理,非常有利于企业的会计核算和企业所得税的征收管理。

Analysis of the Income Difference between the Pre- tax Accounting Profit and Post- tax Income

Recent years, as the changing of the confirmation and measure rules of the income elements by the enterpris accounting system and the accounting rules of earning, investment, construction contract, debt recombination and non-monetary exchange, some income difference betwween the pre-tax accounting profit according to the enterprise system and accounting rules, and post-tax income according to enterprise income tax law, come into being. Most of the difference are permanent. Nowadays, many enterprises focus on the adjustment of deducted items, but pay little attention to the adjustment of income items. The realization and proper management of the difference are benefit to the enterprise accounting, and collection and colllection and management of income tax.