近些年来,关于收入确认时点的问题越来越引起各方的关注,随着相关会计准则的陆续发布和实施,以及企业所得税等相关税收法规的调整,会计制度及相关准则与企业所得税等税法中规定中关于收入、费用、损失等内容的计量标准产生了细微差异,尤其是对于企业收入确认方面差异较大。税会不一致的现象会导致税收风险,由于有些企业不懂,所以在税务检查中付出了昂贵的代价。本文就企业在收入确认过程中的会计法规、准则与税法处理中的具体差异作比较分析。 In recent years, the issue of revenue recognition more and more aroused the concern of all parties. With the issuance and implementation of relevant accounting standards and the adjustment of relevant tax laws and regulations such as corporate income tax, the accounting system and related standards and corporate income tax The provisions of the tax code on income, costs, losses and other content of the measurement of nuances, especially for the corporate income recognition differences. The phenomenon of inconsistencies in taxes leads to tax risks, which are expensive in tax inspections because some companies do not understand them. This article makes a comparative analysis of the specific differences in the accounting regulations, guidelines and tax law in the process of revenue recognition.