浅议《小企业会计准则》与所得税法的主要差异与协调

摘要

《小企业会计制度》与所得税法在资产计量、收入确认计量、成本费用确认计量等方面存在诸多差异，从资产处理与税法规定以及收入确认与计量两个方面分析了《小企业会计准则》与所得税法的协调，提出《小企业会计准则》在利润表方面应做出适当的改进，当会计准则(制度)与企业所得税之间存在差异时，小企业需要做出纳税调整。%Therearemanydifferencesbetweentheaccountingsystemofsmallenterpriseandincometax,suchasmeasurement inassets,revenuerecognitionandmeasurement.Thispaperanalyzesthecoordinationthatsmallbusinessaccountingstandards madeandproposessomeotheradvicestocoordinatethegaps,forinstance,theincomestatementshouldbemadeappropriateim-provements.However,sometaxadjustmentsneedtobedonewhenthedifferencesexistbetweentheaccountingstandards(sys-tem)andtheincometaxlaw.