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从财务的角度来说,企业的亏损是指企业的收入小于当年的财务支出;从税务方面的角度来说,按照相关税法的规定,对于企业在一个年度内的总收入,在扣除所得税法规定范围内应扣除的收入和免征所得税收入以及各项应扣除的收入后,如果其差额为负数,则负数部分就是企业的亏损额。由于两者对于企业的亏损所包含的范围不同,在实际操作过程中,相应的处理办法也各不相同。在新时期的背景下,文章除介绍通用的会计处理方法外,还根据新的具体情况的出现,如企业境内外的亏损弥补、不同年度亏损弥补、企业重组弥补、企业分立亏损弥补等介绍了针对性的税务处理措施。
From a financial point of view, a company’s loss means that the company’s income is less than the current year’s financial expenses; from a tax point of view, in accordance with the relevant tax law, for a company’s total revenue in a year, income tax law deducting the scope Within the deduction of income and income tax exemption and income should be deducted, if the difference is negative, the negative part is the amount of corporate losses. Due to the different scope of the two companies’ losses, the corresponding measures are different in the actual operation. In the context of the new era, the article introduces general accounting treatment methods, but also according to the emergence of new specific situations such as making up for losses inside and outside enterprises, making up losses in different years, making up for enterprise restructuring, and making up for losses caused by enterprises, etc. Targeted tax treatment.