由于会计准则与税法在规范对象、适用范围以及方法上存在的差异性,决定了与之相对应的企业会计利润与应纳税所得额的计算结果存在差异。本文以资产负债表债务法为基础,全面地分析了企业会计利润与应纳税所得额差异的类型和产生差异的原因以及对企业当期和未来期间应纳税所得额和应交所得税额的影响。 Due to the difference between the accounting standards and the tax law in terms of normative objects, applicable scope and methods, the discrepancy between the calculation results of the corresponding accounting profits and the taxable income is determined. Based on the balance sheet liability method, this paper comprehensively analyzes the types of differences between corporate accounting profit and taxable income and the reasons for the differences, as well as the impact on the taxable income and tax payable during the current and future periods of the enterprise.