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在资产负债表负债法下,所得税核算工作包括两部分:一是计算应交所得税;一是计算递延所得税资产(负债)的本期发生额,确定所得税费用。所以所得税会计核算工作需分析企业的收入费用与税法规定的差异并调整,分析大部分的资产负债账面价值与计税基础的差异并计算递延所得税资产(负债)。时间紧、工作量大是所得税核算的特点。如何简便快捷地完成所得税核算工作,是值得财务人员分析和总结的。
Under the balance sheet liability law, the income tax accounting consists of two parts: First, calculate the income tax payable; first, calculate the current amount of deferred income tax assets (liabilities) and determine the income tax expenses. Therefore, the income tax accounting work needs to analyze the difference between the income tax of the enterprise and the tax law and adjust and analyze the difference between the book value of most assets and liabilities and the tax base and calculate the deferred income tax assets (liabilities). Time is tight, heavy workload is the characteristics of income tax accounting. How to quickly and easily complete the income tax accounting work is worth the financial staff analysis and summary.