目前,由于会计制度与税法对收益、费用或损失的确认口径和时间不同,而产生的税前会计利润与应纳税所得额之间的差异,通常认为包括永久性差异和时间性差异两种类型。笔者在实践中发现,目前现实中还存在着“第三种差异”,这种差异既同时具备永久性差异和时间性差异的特点,又都不 At present, the difference between pre-tax accounting profit and taxable income arising from the difference between accounting system and tax law on the recognition of income, expenses or losses is generally considered to include two types of permanent difference and time difference . In practice, the author discovers that there is still a “third kind of difference” in the present reality. Such a difference not only possesses the characteristics of permanent difference and temporal difference at the same time, but neither