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随着2007年开始执行新企业会计基本准则及2008年开始实施新中华人民共和国企业所得税法。会计及税务界的相关法律法规更成体系,相互之间的认可度也有所提高。但随之而来,新政策中的条款在具体实施时,难免出现理解偏差。本文针对计算企业所得税时符合加计扣除条件的研究开发费项目在新法实施后的相关会计处理,通过举例解析的方法,使大家在整体上了解新法下研究开发费的相关会计处理,在报表项目上的反映及对计算应缴企业所得税的影响。
With the implementation of the Basic Accounting Standards for New Enterprise Accounting in 2007 and the implementation of the Enterprise Income Tax Law of the People’s Republic of China in 2008, Accounting and taxation laws and regulations are more systems, mutual recognition has also increased. However, as a result, the provisions of the new policy will inevitably come into understanding when deviations are implemented. In this paper, the calculation of corporate income tax with accrued deductions for research and development costs in the new law after the implementation of the relevant accounting treatment, by way of example analysis, so that we understand the new law under the overall research and development costs related to accounting treatment in the report item On the reflection and calculation of corporate income tax payable impact.