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企业所得税是企业所负担的重要税种这一。作为企业所得税纳税人,也是所得税会计核算的主体,如何处理好会计准则与税法对企业的要求,合理准确地编制财务报告,依法计税纳税,是企业会计的一项重要工作。我国企业会计准则规定,企业所得税核算采用资产负债表债务法。本文就资产负债表债务法的程序方法详细解析,结合案例阐述其具体应用,从而使企业所得税核算工作更加清晰,提高工作效率。
Corporate income tax is an important tax burden on the business. As an enterprise income taxpayer, but also the main body of income tax accounting, how to handle the accounting standards and tax laws to the enterprise requirements, a reasonable and accurate preparation of financial reports, taxation and taxation is an important business accounting. China’s accounting standards for business enterprises, corporate income tax debt using the balance sheet method. This article detailed analysis of the method of balance sheet debt method, combined with the case illustrates its specific application, so that the corporate income tax accounting clearer and improve work efficiency.