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在企业所得税汇算清缴工作中,笔者发现很多企业对跨年度发票的成本费用在以前年度没有入账,这样就增加了企业以前年度的企业所得税负担,使企业多缴纳了企业所得税。而如果跨年度发票在收到发票的当期入账,则违背会计上的权责发生制的基本原则,这样会虚增当年的成本,导致企业少缴纳企业所得税,而面临税务稽查风险。笔者对跨年度发票的税务与会计处理进行探讨。一、跨年度发票的税务处理
In the settlement of enterprise income tax work, I found that many companies do not record the cost of cross-year invoice costs in the previous year, thus increasing the corporate income tax burden in previous years, so that enterprises pay more corporate income tax. However, if the inter-year invoice is recorded during the receipt of the invoice, it violates the basic principle of the accrual basis of accounting. This will inflate the costs of the current year, causing the enterprise to pay less the enterprise income tax while facing the risk of tax inspection. The author discusses the tax and accounting treatment of cross-year invoices. First, cross-annual invoice tax processing