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《所得税会计处理暂行规定》中设置了“递延税款”科目,用来核算由于税前利润与纳税所得额之间存在的可以由以后各期转销的时间性差异的应计税款。现就该科目核算的具体操作,谈点个人的看法。(一)编制《递延税款计算表》编制本表旨在反映时间性差异及其表现为递延税款的确认、转销以至最后轧平的全过程数据,为企业确定各期相关会计分录和税务机关核实企业各期发生时间性差异及其应计税款提供必要的依据。例如:某企业有某固定资产的原值10万元,预计残值0.5万元,折旧年限五年,采用双倍余额递减法计提折旧,但国家规定应采用直线法。
The Provisional Regulations on the Accounting of Income Taxes set the “Deferred Tax ” account to account for the taxable difference between the profit before tax and the taxable income over time that may be written off in subsequent periods paragraph. Now on the subjects of the specific accounting operations, talk about personal views. (A) Compilation of the Statement of Deferred Tax Calculations This table is designed to reflect the time difference and its performance as the entire process of confirming, reposing and finally flattening the deferred tax, Entry and tax authorities to verify the time difference between the business and its tax liability to provide the necessary basis. For example: An enterprise has a fixed asset of the original value of 100,000 yuan, estimated residual value of 5 million yuan, depreciation period of five years, depreciation method using double declining balance, but the state regulations should be straight.