所得税关系到国家、企业和投资者等多方面利益,影响所得税的因素很多,企业因或有事项产生的预计负债,是影响所得税的潜在因素,所以在计征企业所得税时,必须研究预计负债的影响问题。一、或有事项及预计负债或有事项,是指过去的交易或者事项形成的,其结果须由某些未来事项的 Income tax is related to various interests of the state, enterprises and investors. There are many factors that affect the income tax. The estimated liabilities arising from the contingencies of the enterprise are the potential factors that affect the income tax. Therefore, when calculating the enterprise income tax, it is necessary to study the estimated liabilities Affect the problem. Contingency and estimated liabilities The contingencies refer to the formation of past transactions or events, the result of which must be confirmed by certain future events