《小企业会计准则》对会计要素的确认、计量及报告规则,虽缩小了与税收规定的差异,但依然存在若干会计与税收差异。本文就小企业会计实务中普遍存在的几项会计与税收的时间性差异,采取案例形式,从会计、税收规定分析存在的差异及应纳税所得额调整。为突出 Accounting Standards for Small Business Accounting, accounting and reporting rules, although reduced the differences with the tax provisions, but there are still some accounting and tax differences. In this paper, accounting for small business accounting practices common to several time differences between accounting and taxation, to take the form of cases, accounting and tax regulations from the existing differences and taxable income adjustments. To highlight