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对外商投资企业的年度所得税进行查核,是每年度不可少的工作。本文从实际工作出发,重点从损益项目、资产负债项目和决算表三个方面谈谈对外商投资企业年度所得税进行查帐与核实,以供参考。 一、损益项目的查核 查核损益项目之目的,主要是确认纳税义务人的年度盈亏。查核前,首先应确定三个前提,即:会计单位问题(指计算损益的范围),会计年度问题(即计算损益的期间),会计基础问题(即计提损益的标准)。确定了这三个前提之后,对损益项目的查核主要从以下五个方面着手。
Examination of the annual income tax of foreign-invested enterprises is an indispensable work every year. Based on the practical work, this article focuses on checking and verifying the annual income tax of foreign-invested enterprises from the profit and loss items, assets and liabilities items and final accounts form for reference. I. Checking of Profit and Loss Items The purpose of checking profit and loss items is mainly to confirm the annual profits and losses of taxpayers. Before checking, first of all, three prerequisites should be identified, namely, the problem of accounting unit (referring to the scope of calculation of profit and loss), the accounting year (that is, the period of calculating gains and losses) and the accounting basis (that is, the standard of profit or loss). After confirming these three prerequisites, checking the profit and loss items mainly from the following five aspects.