近年来,我国大部分企业的发展都与会计利润与纳税利润息息相关,文章就从会计利润与纳税利润的差异入手,并进一步揭示了存在差异的原因。与此同时,对企业的合理避税有着重要的意义,有利于促进企业经济效益的实现。 In recent years, the development of most of the enterprises in our country is closely related to the accounting profits and tax profits. The article begins with the difference between accounting profits and tax profits, and further reveals the reasons for the differences. At the same time, the reasonable tax avoidance of enterprises is of great significance, which is conducive to promoting the realization of the economic benefits of enterprises.