永久性差异是由税收法规与会计准则计算口径不一而产生的差异。具体而言，一些会计准则确认的收入或费用，税收法规不予确认；而另一些在会计准则中不属于收入的项目，税收法规却作为应税收入。这些差异一但发生，便永久存在。永久性差异只影响当期的应税收益，而不影响以后各期的纳税额。因此永久性差异不存在账务调整问题。
什么是暂时性差异？请举例。什么是永久性差异？请举例。
What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?
财务与税收的分离导致了永久性差异和时间性差异的产生；
Separation of accounting and tax leads to permanent difference and timing difference;
税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致，产生的计税差异可分为永久性差异和暂时性差异。
The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.
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