论文部分内容阅读
所得税会计处理工作可以帮助企业找出账目收益和计税基础之间存在的差异,它起源于西方的会计学领域,经过数代会计工作者的潜心研究与实践发展成为了如今成熟的会计体系。随着我国市场经济体制不断地发展和完善,以及现代企业制度的逐步建立,所得税会计显现出了越来越重要的地位。但是我国的所得税会计还处于刚刚起步与不断发展的阶段,企业的所得税会计处理工作有很多的问题出现,影响着企业的发展和社会经济的发展。本文从所得税会计处理中出现的问题入手,分析探讨解决这些问题的方案和措施。
Accounting treatment of income tax can help enterprises to find out the difference between accounting income and tax base, which originated in the field of accounting in the West. After several generations of accounting workers devoted themselves to the research and practice of development has become the now mature accounting system. With the continuous development and improvement of China’s market economy system and the gradual establishment of the modern enterprise system, income tax accounting has become more and more important. However, China’s income tax accounting is still in its infancy and continuous development stage. Many problems arise in the accounting treatment of enterprises’ income tax, affecting the development of enterprises and the development of society and economy. This article starts with the problems that arise in the accounting treatment of income tax and analyzes the solutions and measures to solve these problems.