本文分析了股份支付会计准则与企业所得税法规定之间产生的差异,并通过列举实例对这些差异的所得税纳税调整与账务处理进行了较全面的阐释。 This article analyzes the differences between the accounting standards for share-based payment and the provisions of the Law of Enterprise Income Tax, and provides a more comprehensive explanation of the adjustment of income tax and tax treatment of these differences by enumerating examples.