我们知道,应税所得(Taxable income)与财务所得(】7inancial indome)是既育联系又有区别的两个概念.它们的区别在于两者存在着永久性差额和时同性差额。
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... El impuesto sobre sociedades 公司税 Renta imponible 应税所得 Administración de Rentas 税务局，税收稽征处 ...
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... assessable capital stock 应增缴股本 assessable income 应税收益， 应税所得 assessed tax 估定税额，查定税额 ...
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应税所得率 Taxable income rate
不计列应税所得额 [税收] exclusion from taxable income
应付所得税 [税收] income tax payable ; Accrued Income Tax ; ACCRUED INCOME TAX PAYABLE
所得和真实应税所得 true taxable income
应纳税所得额 Taxable Income ; Amount of taxable income ; taxable amount of income ; Taxable e Income
个人应税所得 individual dutiable income
企业应税所得 taxable business income
应交所得税 Income tax payable ; taxes owed ; Income tax to be paid ; corporate income tax
应纳税所得额的计算 Taxable income calculation ; Computation of Taxable Income ; Taxable e income calculation
The different purposes and principles of accounting and taxation lead to the ineluctable differences between the accounting income, which is based on the accounting standards and the accounting system, and the taxable income, which is based on the tax laws.
二者的目的和适用原则的不同导致了按照会计准则和会计制度计算的会计利润与按照税法计算的应税所得之间差异的存在和不可消除。
参考来源 - 新会计制度下会计利润与应税所得差异的分析·2,447,543篇论文数据，部分数据来源于NoteExpress
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