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在新颁布的《企业会计制度》中,对所得税的核算主要规定了两种方法,即应付税款法和纳税影响会计法。从制度的规范中,可以看出债务法下所得税的会计处理主要有以下特征:(一)本期发生(或转回)的时间性差异对未来所得税的影响金额用现行税率计算,但是,在税率发生变动的当期需要对递延税款的账面余额进行调整,调整的数额计入税率变动当期的所得税费用。(二)通常情况下,如果企业已知本期发生的时间
In the newly promulgated “Accounting System for Business Enterprises”, there are mainly two methods for the accounting of income tax, that is, the accounting method for tax payable and tax impact. From the rules of the system, it can be seen that the accounting treatment of income tax under the debt law has the following characteristics: (1) The impact of the time difference of occurrences (or reversals) in the current period on the future income tax is calculated at the current tax rate. However, In the current period when the tax rate changes, the carrying amount of the deferred tax shall be adjusted. The adjusted amount shall be included in the income tax expense in the current period when the tax rate changes. (B) Under normal circumstances, if the company known this period of time