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在所得税纳税影响会计核算中,以时间性差异来计算出应交税款及递延税款。方法上有时以企业会计计算的折旧额作被减数,税法的折旧额作减数。有时则反之。计算方法不够统一,从而给计算者带来不便,容易出现差错。用统一的计算方法,利用正负值,按一定规律来计算应交所得税,方法简捷准确, 同时还可凭正负值来确定会计分录中“递延税款”的借贷方向。
In the impact of income tax on accounting, the time difference to calculate the tax payable and deferred tax. The method is sometimes calculated by the enterprise accounting for the amount of depreciation was Minus, tax law as a reduction in the amount of depreciation. Sometimes on the contrary. The calculation method is not uniform enough, which brings inconvenience to the operator and is prone to errors. With a unified method of calculation, the use of positive and negative values, according to certain rules to calculate the income tax payable, the method is simple and accurate, but also with positive and negative values to determine the accounting entries “deferred tax ” lending direction.