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企业所得税是我国税制中最为复杂的一个税种,其检查调账处理也较繁琐。针对企业所得税的特点,结合2006年最新出台的企业会计准则和税法规定,本文详细论述了税务机关在检查企业所得税后的调账方法并举例予以说明。
Corporate income tax is one of the most complicated taxes in China’s tax system. It is also more cumbersome to check and adjust the accounts. In view of the characteristics of enterprise income tax, combined with the latest promulgation of the 2006 Accounting Standards and Tax Law, this article discusses in detail the tax authorities in the examination of corporate income tax adjustment methods and examples to illustrate.