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《中华人民共和国企业所得税法》(修订版)中的《企业会计准则第18号——所得税》要求采用资产负债表债务法核算企业所得税。本文主要简述资产负债表债务法的具体运用,以会计利润为基础进行纳税调整计算应交所得税,并且通过比较资产负债表资产、负债的账面价值与其计税基础之间的差异确定应纳税暂时性差异和可抵扣暂时性差异,从而进一步计算递延所得税,达到计算所得税费用并编制相关会计分录的目的。
The Enterprise Income Tax Law of the People’s Republic of China (revised version) “Accounting Standards for Enterprises No. 18 - Income Taxes” requires the adoption of the balance sheet liability method for the accounting of enterprise income tax. This article mainly summarizes the specific use of the debt method of the balance sheet, adjusts the tax payable on the basis of the accounting profit and calculates the income tax payable, and determines the taxable temporary basis by comparing the difference between the book value of assets and liabilities in the balance sheet and the tax base Sexual differences and deductible temporary differences, so as to further calculate the deferred income tax, to calculate the income tax costs and the preparation of the relevant accounting entries purposes.