如何分清会计利润与应纳税所得额

由于会计与税收所遵循的原则和服务的目的、服务对象不同，以及其收入、成本费用等计算口径、时间确认方面也存在差异，导致企业按照《企业会计制度》计算的会计利润和按照税收法律制度规定计算出来的应纳税所得额之间存在差异，其结果不一定相同。明确分清，有利于税务筹划。

How to Differentiate Accountant Profit from Dutiable Income

Since the accountant and the taxation departments follow different principles, have different serving aims and serve different targets. They use different measures to count income and costs. Therefore, an enterprise' s accountant profit according to Regulations on Enterprise Accounting may be different from the dutiable income according to the laws and regulations on taxation. To differentiate accountant profit from du- tiable income is beneficial to taxation planning.