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财政部以(94))财会字第25号文件发布了《企业所得税会计处理的暂行规定》,自1994年1月1日起执行.这无疑是对企业所得税的会计处理的一大变革,其变革的主要内容是:(1)采用纳税影响会计法处理时间性差异,代替原来的应付税款法.当然不是完全取代,如在税前会计利润小于纳税所得时,若以后转销时期内没有足够的纳税所得予以转销,则仍用在付税款法.(2)提出企业所得锐作为一种费用,新设损益类科目“550所得税”,列示于损益表中.取消以前“利润分配——应交所得税”科目,不再列示于利润分配表中.一、为何以纳税影响会计法处理时间性差异1.纳税所得与税前会计利润的差异税前会计利润是根据会计准则确认的收入与费用配比计算的.而交纳所得税时,则以应税利润计算应交所得税.所谓应税利润是据税法规定确认的收入与费用配比计算的利润数,即纳税所得额.由于会计准则与税法规定在收入、费用的范围和确认期间上可能有些不同,致
The Ministry of Finance released the Interim Provisions on Accounting Treatment of Enterprise Income Tax with Document No. 25 of Finance and Accounting (94), and implemented it since January 1, 1994. This is undoubtedly a major change in the accounting treatment of enterprise income tax and its The main contents of the reform are: (1) the use of tax accounting method to deal with the time difference, instead of the original tax payable, of course, is not completely replaced, such as the pretax accounting profit less than tax income, if not later write-off period (2) Proposed corporate income sharp as a fee, the new profit and loss subjects “550 income tax,” is shown in the income statement.Cancellation of the previous “profit Distribution - income tax payable ”subjects, no longer listed in the profit distribution table.First, why the impact of tax accounting methods to deal with the time difference 1.Taxes and pre-tax accounting profit difference The pre-tax accounting profit is based on accounting standards Confirmed income and cost ratio calculation.While paying income tax, then taxable profits should be calculated income tax.The so-called taxable profit is calculated according to the provisions of tax law, the income and cost of the calculation of the number of profits, that is, the amount of taxable income As the accounting standards and tax laws may vary somewhat in terms of income, cost and period of confirmation,