1, different processing methods

Quotas are calculated on an annual basis and paid in advance on a monthly or quarterly basis. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.

Then calculate the difference between the debit and credit amount of the current period of the "profit of this year" account. The credit balance is the total profit realized by the enterprise, that is, the pre-tax accounting profit, and the debit balance is the total loss of the enterprise.

Tariff believes that the primary purpose of income tax accounting should be to confirm and measure the influence of the differences between accounting and tax law on the inflow or outflow of future economic interests of enterprises, and put the income tax accounting of enterprise assets and liabilities in the first place. From the perspective of income and expenses, the liability method of income statement thinks that the direct recognition of income and expenses related to transactions or events should be considered first.

Measure the income of an enterprise from the direct ratio of income to expenses.

2. The basic accounting units are different.

The accounting basis is different. Quotas are based on industrial activity units, and tariffs are based on independent accounting units.

Similarities between quotas and tariffs:

1, both of which are important components of the socialist market economy.

2. It plays a key role in giving full play to the superiority of the socialist system, enhancing China's economic strength, national defense strength and national cohesion, and improving China's international status. Can increase employment and promote the development of productive forces.

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