在所得税汇算检查工作中,将查出的涉税项目差错金额,统称为“查获额”。有些查获额不需分摊,因为直接对应着“本年利润”账户,可通过应付税款法作所得税会计处理予以调整;有些查获额属于时间性差异,可通过递延法或债务法作所得税会计处理予以调整。但是,有些查获额却要分摊处理 In the settlement of income tax inspection, the amount of the tax-related errors that will be found will be collectively referred to as the “seized amount”. Some of the seizures need not be apportioned because the accounts corresponding directly to the “current year profit” can be adjusted by accounting for income tax payable under the tax law. Some seizures are time-varying and can be accounted for as income tax by deferred or debt method Treatment to be adjusted. However, some seizures have to be shared