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《中华人民共和国企业所得税法》(以下简称《企业所得税法》)与《企业会计准则》(以下简称“会计准则”)在目标、原则、核算结果等方面的不同,导致《企业所得税法》与会计准则存在差异。这些差异具体表现在收入确认、资产减值准备的处理、公允价值的使用、政府补助、非货币性交易、借款费用、长期股权投资等方面。这些差异应该在纳税申报时根据《企业所得税法》的规定进行调整。
The difference between the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”) and the “Enterprise Accounting Standards” (hereinafter referred to as the “Accounting Standards”) in terms of objectives, principles and accounting results, There are differences with the accounting standards. These differences are reflected in revenue recognition, asset impairment preparation, use of fair value, government grants, non-monetary transactions, borrowing costs, long-term equity investments and so on. These differences should be adjusted at the time of tax declaration in accordance with the provisions of the EIT Law.