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所得税会计处理就是依照税法的要求,按照规定的时间和法定的程序将应税所得全面完整地确认与计量,准确及时地反映应税所得与会计利润之间的差异,并将这些差异按照性质的不同,采用特定的会计处理方法将其在会计报表上系统地反映。随着经济全球化以及国际资本流动的加快,在我国被广为采用的应付税款法已受到严峻挑战,应逐步推广资产负债表债务法,与国际接轨,实现会计国际化。
Income tax accounting is in accordance with the requirements of the tax law, in accordance with the provisions of the time and legal procedures will be taxable income fully and completely confirmed and measured accurately and timely reflect the taxable income and accounting profit differences, and these differences in accordance with the nature of Different, the use of specific accounting methods to be reflected in the accounting statements systematically. With the economic globalization and the acceleration of international capital flow, the Tax Paying Law, which is widely adopted in our country, has been severely challenged. The balance sheet debt law should be popularized step by step, in line with international standards, and to achieve internationalization of accounting.