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企业执行《企业会计制度》按照规定要计提八项资产减值准备,但是按照税法相关规定,除国家税收规定外,企业根据财务会计制度等规定提取的任何形式的准备金不得在企业所得税前扣除。这就使得计提资产减值准备后税前会计利润和应纳税所得额之间产生差异,需要企业进行纳税调整。为此,就因计提资产减值准备后税前会计利润和应纳税所得额之间差异进行具体分析,给出纳税调整会计处理分录,可供企业在对因计提资产减值准备产生的纳税调整进行会计处理时参考。
In accordance with relevant provisions of the tax law, in addition to the state tax regulations, any form of reserve drawn up by the enterprise in accordance with the provisions of the financial and accounting system, etc., must not be accrued before the enterprise income tax deduction. This makes the provision for impairment of assets after tax profit before tax and taxable income between the differences that require enterprises to pay tax adjustments. To this end, due to the provision for impairment of assets after tax pre-tax profit and taxable income differences between the specific analysis of tax accounting adjustments given tax returns for businesses in the provision for impairment of assets The tax adjustment for accounting treatment reference.