Allocation of income tax expense among accounting periods because of temporary differences between accounting income and taxable income.

由于会计所得和纳税所得之间的临时性差异，而导致的所得税费用在会计期间之间的分配。

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Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.

以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。

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As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income.

所得税会计是财务会计的一个分支，它不同于税务会计。会计所得和纳税所得之间的差异是所得税会计的处理对象。

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Their central estimate is that the taxable income elasticity for this group is 0.46, which implies a revenue-maximizing tax rate on earned income of 56%.29 This in turn (accounting for NICs and indirect taxes) corresponds to an income tax rate of 40%.

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The problem is that GAAP and the income tax basis of accounting have a lot of differences.

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Understand a few rules about the taxation of rental income and you could cut your accounting bills or your tax bills or maybe both.

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