At present there are a three kinds of models about taxable income of life insurance company that is mainstream model based on accounting report ; I-E model represented by British and I-E + U model represented by New Zealand .

目前，世界上主要有三种确认人寿保险公司 应税所得的模式，即以 会计报告为基础的主流模式、以英国为代表的I-E模式、以新西兰为代表的I-E+U模式。

The difference between accounting system and tax system are summarized from the kinds of difference difference analyses and difference manage on accounting profit and taxable income to help accountants provide truly accounting information and pay tax in time .

从差异种类、差异分析和差异处理等方面对《企业会计制度》和税法在会计利润和 应 纳税 所得 额之间的差异进行了论述，为会计人员提供真实 会计信息，及时足额纳税起到指导作用。

Based on the new corporate income tax law on the basis of focusing on the corporate income tax accounting accounting treatment of a detailed comparative analysis with a comparative analysis of the new guidelines in different taxable income tax accounting treatment of some aspects of the problem .

本文在新企业所得税法的基础上，着重对企业所得税会计的核算处理做了详细的比较分析，同过比较分析得出新准则在 计税差异、所得税 会计处理方法方面存在的一些问题。

It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws .

它是以所得为中心，以 会计方法为工具，以与税法协调为目的，将会计所得和 纳税所得 合二为一的会计程序和方法。