一、企业所得税与增值税确认收入的原则(一)企业所得税《国家税务总局关于确认企业所得税收入若干问题的通知》 (国税函[ 2008] 875号)第一条规定:除企业所得税法及实施条例另有规定外,企业销售收入的确认,必须遵循权责发生制原则和实质内容提要: 企业所得税与增值税是我国最重要的两大税种,都是以纳税人收入为起点计算应纳税额, 具有很大相关性。 笔者从二者对收入确认的原则、 范围出发, 详细比较了二者对收入确认的相同与不同之处。关键词: 企业所得税 增值税 收入确认中图分类号:F812. 42 文献标识码:C文章编号:1006- 3056( 2013) 06- 0066- 07A Study on Tax-related Legal Relationshipbetween Ô Report and ReplyÕ in Public LawPerspectiveXiangzhi TengAbstract: Starting from the jurisprudence analy-sis of legal relationship between the Ô report and replyÕ ,this paper interprets some important issues of tax-re-lated report by case study, such as whether the Ô reportand replyÕ is within the scope of accepting cases ofthe Ô Administrative Reconsideration LawÕ , whetherÔ not to replyÕ changes the rights and obligations ofthe reporter and hurts his Ô rights to knowÕ and Ô rightsto get rewardÕ , how to estimate whether the applica-tion for reconsideration exceeds the legal deadline,etc.Key words :Tax-related report Not to replyLegal relationship Administrative reconsideration责任编辑:高 阳 TAX PRACTICE