浅议会计利润与应税利润的关系

会计利润与应税利润是依照不同的依据，按照不同的原则确认的，是两个极易混淆的概念，两者既有区别，又有联系。正确地理解这两个概念并处理好两者之间的关系对搞好企业会计核算和纳税中报工作、主管税务机关进行税务检查有着十分重要的意义。

A Brief Talk on the Relationship Between Accounting Profit and Tax Profit

Accounting profit and tax profit are two concepts easily confused, according to different foundations and different principals, there are not only differences but also connections in them. It is very important to understand these concepts correctly for the enterprise''s business accounting and declaring tax, the taxation bureau''s supervision, by dealing with the relationship between the two concepts.