收入作为会计和税收中重要的基础概念,会计收入与税收收入存在诸多的联系与区别,因此,本文通过对会计收入与计税收入的差异分析,找出形成两者差异的原因,得出调节差异的方法并对二者加以协调,以达到明确会计组织核算,增加会计信息的准确性和严密性,保证国家税收稳定性及减少工作人员工作量等效果。 As an important basic concept in accounting and tax revenue, there are many connections and differences between accounting income and tax revenue. Therefore, by analyzing the difference between accounting income and tax revenue, this paper finds out the reasons for the difference between the two, Differences and methods to reconcile the two in order to achieve a clear accounting organization accounting, accounting information to increase the accuracy and rigor, to ensure the stability of the national tax and reduce the workload of staff and other effects.