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在会计制度和所得税法相对独立的条件下,会计利润与纳税所的差异日趋扩大。所得税的正确核算必须分清差异的根本原因、具体表现,并结合企业的实际情况采用合适会计处理方法。(一)永久性差异永久性差异是指某一会计期间,由于会计制度和税法在计算收益、费用或损失时确认的范围不同,所产生的税前会计利润与应纳税所得额之间的差异。这种差异在本期发生,不会在以后各期转回。
Under the condition of relatively independent accounting system and income tax law, the difference between accounting profit and tax office is expanding day by day. The correct accounting of income tax must distinguish the root causes of differences, the specific performance, combined with the actual situation of enterprises using appropriate accounting methods. (I) Permanent Difference Permanent difference refers to the difference between the accounting profit before tax and the taxable income arising from the difference between the accounting system and the tax law in calculating the scope of income, expense or loss in a certain accounting period . This difference occurs in the current period and will not be reversed in subsequent periods.