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企业所得税核算工作只能且必须在会计期末期初完成,在资产负债表债务法下,所得税核算工作量很大,需要调整企业税前会计利润至应纳税所得额,需要计算资产负债的账面价值与计税基础的差异并确定递延所得税资产和递延所得税负债的本期发生额。完成这些工作,需要对企业全年实现的收入、发生的费用进行分析,需要对企业大部分的资产负债进行分析,有很多信息在序时账簿和分类账簿中无法反映,企业可以通过备查账簿记录相关信息,财务人员即可轻松完成所得税核算工作。
Enterprise income tax accounting can only and must be completed at the end of the accounting period. Under the balance sheet liability method, the workload of income tax calculation is very large. The enterprise pre-tax accounting profit needs to be adjusted to the taxable income. The book value of assets and liabilities needs to be calculated with Tax basis and determine the deferred income tax assets and deferred tax liabilities for the current period. To complete these tasks, we need to analyze the income and costs incurred by the enterprise throughout the year and analyze most of the assets and liabilities of the enterprise. There is a lot of information that can not be reflected in the time-series books and ledger books. Related information, financial personnel can easily complete the income tax accounting.