Recent years, as the changing of the confirmation and measure rules of the income elements by the enterpris accounting system and the accounting rules of earning, investment, construction contract, debt recombination and non-monetary exchange, some income difference betwween the pre-tax accounting profit according to the enterprise system and accounting rules, and post-tax income according to enterprise income tax law, come into being. Most of the difference are permanent. Nowadays, many enterprises focus on the adjustment of deducted items, but pay little attention to the adjustment of income items. The realization and proper management of the difference are benefit to the enterprise accounting, and collection and colllection and management of income tax.