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《企业所得税法实施条例》第十条明确规定:企业应纳税所得额的计算,以权责发生制为原则。根据这一规定,企业当期应纳税所得额的计算,以权责发生制为原则,属于当期的收入和费用,不论款项是否收付,均作为当期的收入和费用;不属于当期的收入和费用,即使款项已经在当期收付,均不作为当期的收入和费用。收付实现制是根据货币收付与
Article 10 of the Implementation Regulation of the Enterprise Income Tax Law clearly stipulates that the calculation of the amount of taxable income shall be based on the principle of accrual basis. According to this regulation, the calculation of taxable income for the current period of an enterprise is based on the accrual basis, which is the current income and expenses, irrespective of whether the payment is received or not, as the current income and expenses; the income and expenses not attributable to the current period , Even if the money has already been paid and paid in the current period, it will not be used as the current income and expenses. Collection and payment system is based on currency collection and payment