谈递延税款备查帐的设置和登记

• 作 者: 韦晓梅 谢中东 官庄人
• 机 构: 江苏省洪泽县矿产局，江苏省洪泽县地税局
• 出 处: 上海会计
• 发表日期: 1996年07期
• 关键词: 递延税款 所得税会计处理 时间性差异 税前利润 转销 永久性差异 帐内 纳税影响会计法 应付税款法 应交所得税

谈递延税款备查帐的设置和登记韦晓梅，谢中东，官庄人财政部印发的《企业所得税会计处理的暂行规定》（以下简称《规定》）中，要求企业在增设“递延税款”科目的同时，还要设置“递延税款备查登记簿”。有些同行对此深为不解，认为既然已在帐内设置“递延税款”科目具体...

On the establishment and registration of deferred tax audit checkbook Wei Xiaomei, Xie Zhongdong and Interim Provisions on Accounting Treatment of Enterprise Income Tax issued by the Ministry of Finance of the People’s Republic of China (hereinafter referred to as the “Regulations”) require the enterprises to add “deferred tax ”Subjects at the same time, but also set up“ deferred tax record book. ” Some colleagues deeply puzzled this, that since the accounts have been set up “deferred tax” subjects specific ...