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《中华人民共和国企业所得税法实施条例》自2008年1月1日起施行以来,标志着税收制度发展进入新阶段,明确了将资产负债表法作为所得税费用的会计处理方法,使得所得税会计处理日渐规范和统一、税收公平性也得以提高。本文分析和总结合并报表所得税会计处理中的常见问题,厘清合并报表所得税会计处理的思路,以期提高合并报表所得税会计处理的效率和准确性。
Since the implementation of the Law of the People’s Republic of China on the Implementation of the Law on Enterprise Income Tax since January 1, 2008, it has marked a new stage in the development of the taxation system and clarified the method of accounting for the income tax as a method of accounting for the income tax and made the accounting treatment of income tax day by day Norms and harmonization, tax fairness can be improved. This article analyzes and summarizes the common problems in the accounting treatment of the consolidated income tax and clarifies the accounting treatment of the consolidated income tax in order to improve the efficiency and accuracy of the accounting treatment of the consolidated income tax.