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《企业会计准则第18号——所得税》企业的会计核算与所得税处理目标不同,遵循的原则和方法也有一定的区别,两者分离的程度和差异的种类、数量直接影响和决定了所得税会计处理方法的改进。《企业会计准则第18号——所得税》从资产负债表出发,通过比较资产、负债按照会计准则规定确定的账面价值与按照税法规定确定的计税基础,对两者之间的差异确认相关的递延所得税负债与递延所得税资产,并在此基础上确定每一会计期间利润表中的所得税费用。
Accounting Standards for Business Enterprises No. 18 - Income Taxes The accounting treatment of enterprises differs from the objectives of income tax treatment. There are also some differences in the principles and methods followed. The degree of separation and the type and quantity of the differences directly affect the accounting treatment of income tax Method improvement. Accounting Standards for Business Enterprises No. 18 - Income Taxes From the balance sheet, the difference between the book value determined according to the accounting standards and the tax base determined in accordance with the tax law is compared with the related assets and liabilities Deferred income tax liabilities and deferred income tax assets, and on the basis of which determine the income tax expense in the income statement in each accounting period.