乡镇企业执行《企业所得税会计处理的暂行规定》后,有些企业对交纳所得税款与减征10%所得税款作辅助社会性支出的帐务处理不相一致。原因是对所得税作为费用性支出理解不清,把减征税款记入所有者权益类帐户中,造成本期帐面上的所得税额少计和税后利润数额不实,并与当期损益表中反映扣除的所得税数额和“净利润”额不符。为此,本文对这种帐务处理如下,供参考。 After the township and township enterprises implemented the Interim Regulations on the Accounting Treatment of Enterprise Income Tax, some enterprises did not agree with the treatment of paying income tax and reducing the income tax income by 10%. The reason is that the income tax is unclear as a cost expense, and the tax reduction is recorded in the owner’s equity account, resulting in a small amount of income tax on the book and the amount of profit after tax is false, and the current profit and loss statement The amount of income tax deducted does not match the amount of “net profit”. For this reason, this article deals with this type of accounting as follows.