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国际会计准则第12号《所得税会计》发布于1979年7月,说明企业所得税的有关概念,会计核算和反映方法,以及应计税亏损、资广重估价等特殊税务会计问题的处理方法。这是比较复杂的国际会计准则。一、所得税会计的基本概念1、会计所得,即会计利润,或财务会计核算与反映的税前利润。是企业在一定时期内根据财务会计原则、准则和惯例处理经济业务,体现在损益表上的税前净收益(或净亏损)。2、计税所得,即应纳税所得额,是根据国家税务法规和财务会计资料,计算确定的一定时期的收益额,是计算应交所得税的基数。如果应纳税所得额是亏损额,则叫计税亏损,表明企业不须纳税且可获得退税。
International Accounting Standards No. 12 “Accounting for Income Taxes” was published in July 1979. It explains the related concepts of corporate income taxation, methods of accounting and reporting, and the treatment of special tax accounting problems such as accrued tax losses and capital revaluation. This is a more complicated international accounting standard. First, the basic concept of income tax accounting 1, accounting income, accounting profit, or financial accounting and reflect the pre-tax profits. It is an enterprise’s handling of economic business in accordance with financial accounting principles, guidelines, and practices during a certain period of time, and reflects the pre-tax net income (or net loss) on the income statement. 2. The taxable income, that is, the taxable income amount, is calculated according to the state tax regulations and financial accounting data and calculated for a certain period of time, which is the basis for calculating the income tax payable. If the taxable income amount is a loss amount, it is called a tax loss, indicating that the company does not have to pay tax and can get a tax refund.