论文部分内容阅读
财政部最近颁发了《企业所得税会计处理的暂行规定》,其中重点涉及两个利润概念,一个是企业按照会计核算的原则等计算的交纳所得税前的利润总额(或亏损总额),即税前会计利润;另一个是按照税后的有关规定计算的一个时期应纳税所得额,即纳税所得。这两个概念的出现,是我国实施新的会计制度和新的税收制度后,会计和税收各自相对独立和适当分离原则的体现,也是与国际惯例接轨的一个主要方面。它不仅要求我们要在观念上的彻底转变,而且要在实际操作过程中对其会计处理熟练掌握。下面结合本人学习谈几点体会。 一、税前会计利润与纳税所得
The Ministry of Finance recently issued the “Provisional Regulations on the Accounting Treatment of Corporate Income Taxes,” which focuses on the concept of two profits, and one is the total amount of profits (or total loss) before the enterprise pays the income tax in accordance with the principles of accounting, ie, pre-tax accounting. Profit; the other is the amount of taxable income calculated in accordance with the relevant regulations after tax, that is, taxable income. The emergence of these two concepts is a manifestation of the relative independence and appropriate separation of accounting and taxation principles after China implements the new accounting system and the new taxation system. It is also a major aspect that is in line with international practice. It not only requires us to completely change our concept, but also to master its accounting treatment in the actual operation process. The following combination of my learning to talk about a few experiences. I. Pre-tax accounting profits and tax income