【摘要】 由于遵循的原则、目的、确认和计量标准等存在不同 ,导致会计制度和税法之间存在差异。从差异种类、差异分析和差异处理等方面对《企业会计制度》和税法在会计利润和应纳税所得额之间的差异进行了论述 ,为会计人员提供真实会计信息 ,及时足额纳税起到指导作用。更多还原

【Abstract】 The difference existed in principle, aiming, standard of affirm and measure resulted in the difference between accounting system and tax system. The difference between accounting system and tax system are summarized from the kinds of difference, difference analyses and difference manage on accounting profit and taxable income to help accountants provide truly accounting information and pay tax in time.更多还原