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新的《企业会计制度》中对企业金融投资业务的会计处理方案,与税法有关条文及国家税务总局关于《企业股权投资业务若干所得税问题》的通知(以下简称《通知》)对投资所得的确认计量有许多不同,从而使得会计税前利润与应纳税所得额之间,产生了很大差异,为了避免会计人员进行纳税申报或税务机关征收税款时出现差错,本文就企业金融投资业务的会计处理与税务处理的异同进行了比较分析,旨说明此类业务所涉及应纳税所得额的调整问题。
The new “Accounting System for Business Enterprises” in the accounting treatment of corporate financial investment business, and the relevant provisions of the tax law and the State Administration of Taxation on “Enterprise equity investment business a number of income tax issues” notice (hereinafter referred to as “notice”) on the recognition of investment income There are many differences between the measurement, so that the accounting profit between tax and taxable income, there has been a big difference, in order to avoid accounting personnel to declare tax or tax authorities to collect tax errors, this article on the accounting of corporate finance investment business The similarities and differences between handling and tax treatment are comparatively analyzed to illustrate the adjustment of the taxable income involved in such business.