《企业所得税法》与《企业会计准则》的主要差异

《中华人民共和国企业所得税法》(以下简称《企业所得税法》)与《企业会计准则》(以下简称"会计准则")在目标、原则、核算结果等方面的不同,导致《企业所得税法》与会计准则存在差异。这些差异具体表现在收入确认、资产减值准备的处理、公允价值的使用、政府补助、非货币性交易、借款费用、长期股权投资等方面。这些差异应该在纳税申报时根据《企业所得税法》的规定进行调整。

On Disparities between the Enterprises Income Tax Law and the Accounting Standards

This paper argues that differences in aims, principles and ac- count results of the Enterprise Income Tax Law of PRC (hereinafter referred to as 'the EIT Law') and the Accounting Standards lead to their disparities in treatments. In details, these disparities arise in the following areas: income recognition, provision for impairment loss of assets, the use of sound value, government subsidies, non-monetary transactions, borrowing expenses, long- term equity investments and etc. The disparities should be adjusted in ac- cordance with provisions in the EIT Law when filing a tax return.