الانتقال من النتيجة المحاسبية إلى النتيجة الجبائية على ضوء الفروقات بين النظام المحاسبي المالي و النظام الجبائي الجزائري : (مع دراسة حالة توضيحية)‎

الملخص EN

The purpose of this article is to highlight the most important deferences between the financial accounting system and the Algerian tax system that facilitate the transition from the accounting result calculated from the deference between income and expenses to the tax result determined according to the rules of the tax law by extracomptable method based on the table number 09 of the tax package.

This document also an explanatory case study in the form of an applied example in order to clarify the accounting and tax treatment of the most important differences between accounting and taxation to ensure the transition from accounting profit to tax profit.