注册税务师在对企业所得税审核时,因税收法律与会计制度的差异,除需要对损益类科目进行详细的审核外,还需要重点审核“其他应付款”、“预收账款”、“应付职工薪酬”、“长期应付款”、“专项应付款”及“递延收益”等科目中核算的一些属于当期收入及纳税调整事项,这些科目在实际工作中常 Tax auditors in the corporate income tax audit, due to differences between tax laws and accounting systems, in addition to the need for a detailed audit of the subjects of profit and loss, but also need to focus on the audit of “other payables”, “advance receipts , ”Payroll Pay“, ”Long-term Payables“, ”Special Payables“ and ”Deferred Gains" are all current income and tax adjustment items. Work often