收入确认之税会差异分析摘要本文以收入确认为论点,比较会计制度和税法之间的差异。先列出法律和准则在收入确认的相关规定,先比较分析基本的概念,结合之前学者的综合分析,得出税法的会计目的不同是差异产生的根本差异。接着以航空公司的常旅客事件为例,分析该案例中,与常旅客事项收入确认相关的会计处理是否符合会计准则相关的收入确认条件和税法的相关规定,从里程积分兑换的奖励不同,我发现税务处理也存在差异:奖励为免费机票时,不需要纳税;而奖励为具体物品时,需要纳税。而根据会计准则的规定和实际财务处理中,将提供运输服务和点(礼品)作为一个整体进行处理,并没有区别对待。为了公平税负和规范执法,我们尝试找出协调会计准则和税法的方式,为建立适合我国的会计模式和改进我国的税收体系提出建议,并提议专业的相关会计人员在实际处理中努力发现差异和解决差异。关键字:会计准则;税法;会计模式;税收协调;税会差异 AbstractIn this paper, the income recognition as the argument, compare the difference between accounting system and tax law. First list of laws and guidelines in the relevant provisions of the recognition of income, the first comparison of the basic concept of analysis, combined with the previous comprehensive analysis of scholars, derived tax accounting purposes are different differences arising from the fundamental differences. Then, taking the frequent passenger events of the airline as an example, the paper analyzes whether the accounting treatment related to the confirmation of income of frequent passenger events conforms to the relevant income recognition rules and the relevant provisions of the tax law. The reward from the mileage points is different. Found that there are differences in tax treatment: incentives for free tickets, do not need to pay taxes; and incentives for specific items, the need for tax. And in accordance with the provisions of the accounting standards and the actual financial treatment, will provide transport ser...