摘要：Income tax is a tax imposed on income subject of received or accrued in thetaxable year. Commercial Financial Statements are the financial statements areprepared using accounting principles and are intended for purposes of thevarious parties and are not impartial. Meanwhile, the Financial Report Fiscal isspecially prepared financial statements for tax purposes with respect to all taxregulations. One of the factors that cause differences between the accountingdiscipline is the point of view of mutual relations between those statements andthe approach used in defining the elements of financial statements. It isnecessary for correction. Reconciliation / corrections made because of differenttreatment of income and expenses, and differences in approach to financialreporting.
