卿建波 论会计利润与应税所得的差异(3)

Abstract

After the reform and the international adjusting, the relations of our country's accounting standards and the tax code favor gradually in separate, thus the accountant profit disclosed by the financial report and the tax payment reported have differences inevitably. This article gives a research on the difference between the accountant profit and the dutiable obtained. First describe the difference minutely and point out that the system reason is the basic reason creating the difference, then discuss the influence to the enterprise and the Tax authorities produced by the difference, finally propose certain countermeasure to coordinate the accountant profit and the dutiable obtained.

Keywords：the accounting profits, taxable income, differences

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