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问题	税法收付实现制还是权责发生制 -法律知识
释义	法律分析：《企业所得税法实施条例》中明确规定，强调以权责发生制为主，辅之以收付实现制，这就对企业所得税计算基本规则加以确定，就权责发生制来看，其实际上就是通过收入与成本在时间上的配比来对企业所得税收入进行确认。法律依据：《企业所得税法实施条例》第九条企业应纳税所得额的计算，以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用属于当期的收入和费用，即使款项已经在当期收付，也不作为当期的收入和费用。本条例和国务院财政、税务主管部门门另有规定的除外。
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