收入跨期违反什么规定？

中文版

收入跨期是指企业或个人将某一时期的收入计入另一时期的行为。这种行为可能违反了会计准则和税法规定，导致财务报表失真和税务风险。

在会计准则方面，收入跨期违反了权责发生制原则，即收入和费用的确认应当基于权利和责任的实际发生。如果企业或个人将收入提前或推迟确认，就会扭曲财务报表的真实性，误导投资者和债权人。这种行为可能涉及到财务报表的舞弊和欺诈，会受到监管机构的严厉处罚。

在税法方面，收入跨期可能违反了税收征收管理法规定，即纳税人应当按照法定时间和程序申报纳税。如果企业或个人故意将收入计入另一时期以规避税收，就会构成逃税行为，不仅会受到税务部门的处罚，还可能面临刑事责任。

因此，企业和个人在进行财务处理和税务申报时，应当严格遵守会计准则和税法规定，确保收入的正确确认和及时申报，避免收入跨期所带来的风险和问题。

英文版

Violations of Income Recognition across Periods

Income recognition across periods refers to the act of a business or individual recording income in one period that belongs to another period. Such behavior may violate accounting standards and tax regulations, leading to distorted financial statements and tax risks.

In terms of accounting standards, income recognition across periods violates the principle of accrual accounting, which states that the recognition of income and expenses should be based on the actual occurrence of rights and obligations. If a business or individual prematurely or postpones the recognition of income, it can distort the authenticity of financial statements and mislead investors and creditors. Such behavior may involve fraud and misrepresentation in financial statements, which can result in severe penalties from regulatory agencies.

In terms of tax regulations, income recognition across periods may violate tax collection and management laws, which require taxpayers to file and pay taxes according to statutory timeframes and procedures. If a business or individual deliberately recognizes income in another period to avoid taxation, it constitutes tax evasion, which can lead to penalties from tax authorities and even criminal liability.

Therefore, when conducting financial transactions and tax filings, businesses and individuals should strictly adhere to accounting standards and tax regulations, ensuring the correct recognition and timely reporting of income. This helps avoid the risks and issues associated with income recognition across periods.