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在过去几十年中,我国的会计制度一直把所得税作为企业利润分配的一项内容来处理。而在其他国家和地区及国际会计准则委员会的有关准则或规定中,均是作为企业发生的一项费用支出处理。作为利润分配处理,其主要优点是和过去会计制度规定相一致,也比较符合企业的操作习惯。但其缺点也很明显。财政部在这次公布的《所得税会计处理规定》中把所得税作为费用处理的主要理由是:1.从其属性上讲,所得税应作为企业的一项费用支出;2.把所得税作为费用处理,更符合收入与费用配比的原则;
In the past few decades, our country’s accounting system has always treated income tax as part of its profit distribution. In other countries and regions and the International Accounting Standards Board of the relevant guidelines or provisions, are treated as an expense incurred by the enterprise. As the distribution of profits, its main advantage is consistent with the provisions of the accounting system in the past, but also more in line with the operating habits of enterprises. But its shortcomings are also obvious. The main reasons why the Ministry of Finance treats income tax as expenses in the “Provisions on Accounting Treatment of Income Tax” promulgated by the Ministry of Finance are: 1. Income tax should be regarded as an expense of the enterprise in terms of its properties; 2. Income tax should be treated as expenses, More in line with the principle of income and cost ratio;