会计收入与应税收入的差异分析及纳税调整

摘       要
长期以来，由于我国的会计制度与税法分别遵循着不同的原则、服务着不同的对象，有着不同的目的，这就使得会计与税法存在着很大的差异性 。特别是在收入方面二者的差异是不可忽视的，由于会计收入与应税收入在含义、确认原则、计量标准等方面存在着不同的差异，导致两者在会计处理过程中存在很大的分歧。本文根据我国2006颁布的新会计准则和国家税务局最新的税法细则，主要从会计收入与税法收入两者之间存在的差异入手，阐述差异的内容及原因分析，明确收入的概念，在分析他们之间的差异的同时阐述纳税调整方法，并在最后上提出一些注意的问题和建议，从而帮助财务人员避免造成企业财税风险。

关键词    会计收入；  应税收入；  差异；  会计准则；   税法
Abstract
Long-term since, as our country's system of accounting and tax law follow different rules respectively with different objects and services, has a different purpose, which makes accounting and tax laws exist great difference. Especially in the difference of the revenue side should not be neglected, because the accounting income and taxable income in meaning, confirm principle, metrological standard aspects to have the different difference, lead to both in accounting treatment of significant differences existing in the process. According to the 2006 China promulgated by the state tax bureau of new accounting standards and the latest tax rules, mainly from the accounting income and tax income difference between both and expounds the content and cause analysis of the differences between the concept of, clear income, after analyzing the difference between them and tax adjustment method, and expounded in the final presents some problems needing attention and Suggestions, which helps financial personnel avoid causing enterprise fiscal risk.

Keywords   Accounting income   Taxable income   Differences   Accounting standards   tax

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