浅析会计利润与应纳税所得额的差异

摘要

With the reform and international coordination of accounting standards and tax laws and regulations, the relationship between them gradually tend to separate. Consequently the accounting profit disclosed by financial report is inherently different from the taxable income from tax declaration. This paper discusses the main content, form of differences and processing methods of accounting profit and taxable income.%院随着会计准则与税收法规的改革与国际协调，二者之间的关系逐渐倾向于分离模式，因而财务报告披露的会计利润与纳税申报的应纳税所得之间必然存在着与生俱来的差异。本文对这两者主要内容、差异的表现形式及处理方法进行了探讨。