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中外合资经营企业的利润总额,也就是会计所得额。从理论上讲,会计所得额即应是纳税所得额。但由于合资企业的某些支出,会计规定与税法规定不一致,就造成了合资企业的会计所得额与纳税所得额之间的差异。其所形成的差异有以下两种: (一)永久性差额企业有些开支,会计制度规定可以列入成本和费用,而税法规定则不得计入成本和费用。因此,产生了会计所得额与纳税所得额之间的差额。这种差额称为“永久性差额”。产生永久性差额的费用和支出有(1)违法经营的罚金和被没收财物的损失。(2)各项税收的滞纳金和罚款。(3)公益、救济性质以外
Sino-foreign joint ventures, the total profit, that is, the amount of accounting income. In theory, the accounting income should be the taxable income. However, some discrepancies between the accounting income and the taxable income of a joint venture resulted from the inconsistency between the accounting regulations and the provisions of the tax law. There are two types of discrepancies: (1) There are some expenses for a permanent difference enterprise. The accounting system stipulates that the costs and expenses can be included, while the tax law does not include the costs and expenses. Therefore, there is a difference between the amount of accounting income and the amount of taxable income. This difference is called the “permanent difference.” Expenses and expenses that result in a permanent difference include (1) fines for unlawful operations and loss of confiscated property. (2) various late fees and fines. (3) public welfare, relief outside the nature