论文部分内容阅读
一、完善所得税税前扣除项目确认的原则所得税税前扣除项目的确认原则有权责发生制、配比、相关性、确定性和合理性等5个原则,其中权责发生制已经成为企业会计核算的基础,但是在所得税的计算中,这个基础并不牢固。例如,在年末,房屋出租方在12月份收取明年一年的房租,按现行营业税暂行条例规定,此时应在12月份交纳营业税。营业税作为税法所得的抵减项目可以使企业少交所得税,但此时营业税支出本身就不符合权责发生制原则,而是将收付实现制原则体现得更加充分。
First, improve the principle of income tax deduction before the project to confirm the principle of recognition of income tax deduction items have the right to accrue system, the ratio, relevance, certainty and rationality of the five principles, including accrual accounting system has become a business accounting The basis of accounting, but in the calculation of income tax, this foundation is not strong. For example, at the end of the year, the lessor will charge the rent of one year next year in December. According to the Provisional Regulations on Business Tax, the sales tax should be paid in December. Business tax as a tax deduction of income tax items can make less business income tax, but this time business tax expenditures in itself does not meet the accrual principle, but the principle of cashier realization is more fully embodied.