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《企业所得税暂行条例》确立了“纳税调整体系”,即企业所得税法律、法规和政策有规定的,按税法执行;没有规定的,一般按财务会计制度规定执行。税法与财务会计制度不一致的,在计算缴纳企业所得税时必须按税法规定对企业税前会计利润进行调整。企业应关注税法与合计规定之间的差异。年度企业所得税纳税申报时,只须调整纳税申报表而不信账务调整,但汇算清缴后,要将税务人员检查出来违反国家统一会计制度所作的账务处理进行相应的帐务调整。
The Provisional Regulations on Enterprise Income Tax has established a “tax adjustment system”, ie, the provisions of the enterprise income tax laws, regulations and policies are provided for and implemented in accordance with the tax laws; otherwise, they are generally implemented in accordance with the provisions of the financial accounting system. When the tax law is inconsistent with the financial accounting system, the enterprise’s pre-tax accounting profit must be adjusted according to the tax law when calculating and paying the enterprise income tax. Enterprises should pay attention to the differences between the tax law and the aggregate rules. Annual corporate income tax returns, only to adjust the tax returns and do not believe the adjustment of the accounts, but after the settlement, the tax officers should be checked out in violation of the national accounting system for accounting treatment to make the appropriate accounting adjustments.