NGUYÊN NHÂN SỰ KHÁC BIỆT GIỮA LỢI NHUẬN KẾ TOÁN VÀ THU NHẬP CHỊU THUẾ

Abstract

The relationship between tax policy and standards, accounting regime is always a matter of policy formulation of special national interest. Tax policy as a tool for economic regulation and ensure revenue to the State budget, while accounting system was developed to provide financial information for those wishing to use the information. The accounting and tax policy is built according to different goals to provisions of tax policies differ from those stipulated by standard system, accouting regime. The difference did not taxable for income consistent with accounting profit, led some people to do accounting work experience some difficulties when implementing finanacial settlement and tax settlement. Therefore, the author will present the cause of differences between accounting profit taxable income, and apply accounting standards to harmonize differences at the circle.