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在外商投资企业会计核算中,年度账面利润总额往往与年度应纳税所得额不相一致。究其原因在于会计制度有关利润总额的确定方法与税法规定的应纳税所得额的确定方法不相一致所致。由于差异具体内容的不同,其影响和处理方法也不尽相同,可分成“永久性差异”和“时间性年异”两种。本文对这两种差异的概念、内容、特点及其会计处理作一些探讨。一、“永久性差异”和“时间性差异”的基本概念和主要内容
In the accounting of foreign-invested enterprises, the total annual book profit is often not consistent with the annual taxable income. The reason is that the accounting system to determine the total amount of profits and tax law provides for the determination of taxable income is inconsistent. Due to the differences in the specific content, its impact and approach are not the same, can be divided into “permanent difference” and “temporal difference” two. This article makes some discussions on the concepts, contents, characteristics and accounting treatment of these two kinds of differences. First, the “permanent difference” and “time difference” the basic concepts and main content