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由于税法与会计制度规定在涉税事项处理上存在一定的不同,因此,纳税企业在一定时期的会计利润与纳税所得之间就会因计算口径或计算时间不同而产生差异,这种差异可分为永久性差异和时间性差异。永久性差异,是指企业一定时期的税前会计利润与纳税所得之间,由于计算口径不同而产生的差额,这种差额在本期发生,并且不会在以后各期转回扣除。时间性差异,是指企业一定时期的税
Because the tax law and the accounting system stipulate some differences in the handling of tax-related matters, the difference between the accounting profit and the tax-paid income of a tax-paying enterprise during a certain period of time may vary according to the calculation of the caliber or the calculation time For permanent differences and temporal differences. The permanent difference refers to the difference between pre-tax accounting profit and taxation income of the enterprise due to different caliber calculation. Such difference occurs in the current period and will not be deducted in subsequent periods. Time difference, refers to a certain period of corporate tax