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国家税务总局于2015年9月底发布了第68号公告《关于进一步完善固定资产加速折旧企业所得税政策有关问题的公告》,允许特定企业享受固定资产加速折旧的所得税优惠。这项税收优惠政策,如同其他税收规定一样,使企业应纳税所得额与按照会计准则核算的会计利润产生差异。这种差异不能通过现有的会计系统来直接核算,由此可能引起核算不准确、漏记事项等税务风险,那么如何能在不影响现有会计系统的基础上准确的记录会计与税
State Administration of Taxation released Notice No. 68 on Further Perfecting Fixed Income Enterprise Income Tax Policies on Depreciation of Fixed Assets at the end of September 2015, allowing certain enterprises to enjoy the preferential income tax on the accelerated depreciation of fixed assets. This tax preferential policy, like other tax rules, makes the difference between the taxable income of an enterprise and the accounting profit in accordance with accounting standards. Such discrepancies can not be directly accounted by the existing accounting system, which may lead to tax accounting inaccurate accounting, misstatement and other tax risks, then how to accurately record the accounting and tax without affecting the existing accounting system