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笔者现就适用《中华人民共和国企业所得税暂行条例》(以下简称《企业所得税暂行条例》)的企业的所得税会计中与实务相关的几个问题谈些粗浅的认识。一、所得税会计的基本特征所得税会计是指研究处理所得税的会计理论和方法的总称。它以企业所得为中心,依据所得税法规和财会制度,运用税务、会计的理论与方法,通过会计体系揭示应税所得与会计利润的差异,核算所得税。其基本特征:1、独立性所得税会计主要依据《企业所得税暂行条例》、《中华人民共和国企业
The author is now talking about some of the issues related to practice related to the “Provisional Regulations on Enterprise Income Tax of the People’s Republic of China” (hereinafter referred to as “Provisional Regulations on Enterprise Income Tax”) on some practical issues. First, the basic characteristics of income tax accounting Income tax accounting refers to the study of income tax accounting theory and method of collectively. It takes corporate income as the center, uses the theories and methods of taxation and accounting according to income tax regulations and accounting systems, reveals the difference between taxable income and accounting profits through the accounting system, and calculates income tax. Its basic characteristics: 1. Independence The income tax accounting is mainly based on the “Provisional Regulations on Corporate Income Tax” and "The People’s Republic of China Enterprises