论《小企业会计准则》与企业所得税法的协调

《小企业会计制度》与企业所得税法之间,在收入确认和计量、税前扣除（成本费用列支）和资产的处理等方面存在着差异,为了减少小企业在所得税申报过程中涉及的纳税调整事项以及税务稽查成本,财政部拟制定的《小企业会计准则》,在不违反原则的前提下,应注意与企业所得税法的协调。

The small of accounting standards and the enterprise income tax law

Differences exist between ＂Small business accounting system＂ and corporate income tax law, as to revenue recognition and measurement, pre-tax deduction （cost expenses deduction） and assets disposal, in order to reduce adjustment issues and the cost of tax inspection, based on ＂small business accounting standards＂ by the Ministry of Finance and principles, attention should be paid to the coordination with the Enterprise Income Tax Law.