[原创]会计准则与税法的调整差异：收入篇
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<b>项目</b></td>
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<b>税法</b></td>
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<b>会计准则</b></td>
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<b>纳税调整</b></td>
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收取外单位欠款支付的利息收入</td>
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计入收入</td>
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冲减财务费用</td>
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无须调整</td>
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非货币资产交换不具有商业实质且公允价值</td>
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计入收入</td>
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确认收入或资本公积</td>
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时间性差异</td>
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将货物、财产、劳务用于捐赠、赞助、广告</td>
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视同销售</td>
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无视同销售</td>
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永久性差异</td>
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财政拨款</td>
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不征税收入</td>
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营业外收入</td>
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永久性差异</td>
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软件等生产企业增值税即征即退</td>
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不征税收入</td>
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营业外收入</td>
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永久性差异</td>
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国债利息</td>
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免税收入</td>
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收入收益</td>
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永久性差异</td>
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股息、红利权益性投资</td>
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免税收入</td>
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收入收益</td>
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永久性差异</td>
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综合利用资源收入</td>
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减按90%计入收入</td>
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收入收益</td>
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永久性差异</td>
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融资性质分期付款</td>
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合同价确认收入</td>
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现值确定公允价值</td>
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时间性差异</td>
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成本法取得投资收益</td>
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当期所得免税</td>
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投资后收益，投资前冲减成本</td>
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时间性差异</td>
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经营租赁租金收入</td>
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合同约定</td>
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直线法确认收入</td>
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时间性差异</td>
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[此贴子已经被作者于2009-2-26 11:18:05编辑过]
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