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2008年第1期《财务与会计》(综合版)刊载了朱学义教授的《分期收款销售业务含税账务处理辨析》一文,对分期收款销售业务的增值税处理进行了分析,在实际工作中,如何确认该业务会计与企业所得税法之间的暂时性差异以及如何用资产负债表债务法进行纳税调整,也是很多企业面临的困惑。为此,笔者在朱学义教授对分期收款销售业务增值税处理的基础上,对所得税纳税调整作进一步探讨。
“Finance and Accounting” (Integrated Edition) published on Professor Zhu Xueyi “installment sales business tax accounting analysis,” a text, the installment sales of value-added tax treatment was analyzed in the actual In the work, how to confirm the temporary difference between this business accounting and the enterprise income tax law and how to make the tax adjustment with the balance sheet debt law are also the puzzles that many enterprises are facing. To this end, the author in Professor Zhu Xueyi installment sales of value-added tax on the basis of processing, the income tax adjustment for further study.