在税务检查工作中,经常会发现纳税单位有少计收益、多计费用,或多计收益、少计费用的会计事项。这类会计事项的发生,有的影响纳税单位的当期损益,有的影响其以前年度损益,以致影响年度应纳所得税的计算。为了严格税收征管,严肃税收政策,就需要对影响纳税单位的当期损益,以前年度损益及所得税的会计事项进行调整。本文拟就影响以前年度损益、所得税的会计事项类型及其账务调整谈谈粗浅认识。 一、影响以前年度损益的会计事项 In the tax inspection work, taxpayers are often found to have a small amount of revenue, more expenses, or more revenue, less accounting matters. The occurrence of such accounting matters may affect the profit and loss of the taxpayer for the current period and some affect the profit and loss of the previous year, thus affecting the calculation of the annual income tax payable. In order to strictly administer tax collection and strict taxation, it is necessary to make adjustments to the accounting matters that affect the current profit and loss of the taxpayer, profit and loss of the previous year and income tax. This article intends to influence the previous year profit and loss, income tax accounting matters and their accounting adjustments to talk about superficial understanding. First, affect the previous year's profit and loss accounting matters