企业所得税会计在理论层面和操作层面存在诸多差异:在理论层面的差异主要是核算基础的差异,即权责发生制与收付实现制;在操作层面的差异主要是收入确认差异、费用扣除差异、账面价值和计税基础的差异;在计算层面的差异上又有递延法和债务法的不同。面对如此复杂而难解的差异,利用建构主义的学习理论能够有效解决这些差异难题。 There are many differences between theoretical and operational aspects of corporate income tax accounting. The differences in the theoretical level are mainly the differences in accounting basis, that is, the accrual basis and the payment-receipt system. The discrepancies at the operational level are mainly the income recognition differences, the differences in cost deduction , The difference between book value and tax base; there are differences between deferred law and debt law at the level of calculation. Facing such a complex and intractable difference, the use of constructivist learning theory can effectively solve these differences.