| 会计利润与应纳税所得额的差异分析 |
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| 引用本文： | 梁红霞.会计利润与应纳税所得额的差异分析[J].北京教育学院学报,2009,23(2):9-13. |
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| 作者姓名： | 梁红霞 |
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| 作者单位： | 北京教育学院职业教育学院,北京,100120
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| 摘 要： | 会计利润与应纳税所得额因在服务的目标、确定的程序、确认的原则和计量属性等方面的差异，导致当期确定的会计利润和应纳税所得额不同。明确会计利润和应纳税所得额产生差异的原因和表现，灵活掌握会计利润与应纳税所得额的关系，可以提高会计人员的工作效率，减少会计遵从税法的成本，保证会计信息和纳税信息的准确性。
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| 关 键 词： | 会计利润 应纳税所得额 差异 会计准则 企业所得税法 |
The Differences between Accounting Profits and Taxable Incomes |
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| LIANG Hong-xia.The Differences between Accounting Profits and Taxable Incomes[J].Journal of Beijing Institute of Education,2009,23(2):9-13. |
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| Authors: | LIANG Hong-xia |
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| Institution: | LIANG Hong-xia (Faculty of Vocational Education, Beijing Institute of Education, Beijing 100120, China) |
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| Abstract: | As a result of the differences in service objectives,confirmation procedures and principles and measurement properties,the total amount of accounting profits is different from that of taxable income.By being clear about the causes and forms of the differences between accounting profits and taxable incomes,the accounting staff can improve their efficiency and reduce the cost of accounting to comply with tax laws to ensure the accuracy of accounting information and tax information. |
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| Keywords: | accounting profits taxable incomes code of accounting enterprise income tax law |
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