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税前会计利润与纳税所得既存在永久性差异,又存在时间性差异,由于这两种差异存在着能否取得补偿的区别,因此,应采用不同的会计处理方法。(一)应付税款法应付税款法是将由于本期税前会计利润与纳税所得之间的差异而影响纳税的金额直接计入当期损益,而不递延到以后各期。在应付税款法下,不论税前会计利润为多少,在申报纳税时均应按税法规定,将其调整为纳税所得,再据以确定应交所得税,计入当期损
There is a permanent difference between pre-tax accounting profits and tax income, and there are also time differences. Because there are differences in whether these two differences can be compensated, different accounting treatments should be used. (I) Tax payable method The tax payable method is to directly include the amount of taxation that is affected by the difference between the pre-tax accounting profit and the taxable income in the current period in the current profit or loss without deferring it to future periods. Under the tax payable method, regardless of the pre-tax accounting profit, tax returns should be adjusted to tax income when reporting and paying taxes, and the income tax payable should then be included in the current loss.