| 关于纳税影响会计法的运用探讨 |
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| 引用本文： | 张涛.关于纳税影响会计法的运用探讨[J].乌鲁木齐成人教育学院学报,2006,14(2):55-58. |
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| 作者姓名： | 张涛 |
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| 作者单位： | 兵团国有资产局 计财处 |
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| 摘 要： | 财务会计按照会计制度核算收益、费用、资产、负债,而税法是按照税收法规确认收益、费用、资产、负债,按照财务会计方法计算的利润与按照税法计算的应税所得常会出现不一致,于是就产生如何处理按会计制度计算税前会计利润和按税法计算应税所得之间的差异问题。
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| 关 键 词： | 所得税 费用 纳税 会计算法 影响 |
| 文章编号： | 1671-5179(2006)02-0055-04 |
| 修稿时间： | 2006年3月16日 |
Approaching the Influences on Applying accounting Law |
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| ZHANG Tao.Approaching the Influences on Applying accounting Law[J].Journal of Urumqi Adult Education Institute,2006,14(2):55-58. |
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| Authors: | ZHANG Tao |
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| Abstract: | Financial accounting calculates the incomes,costs,assets and debts according to accounting systems.but the tax law decides these according to tax payment law.The earings calculated by accounting law usually dotsn't agree with the tax recieved according to tax law calculating.So the problems how to deal with the differences between the accounting incomes caculated by accounting system before paying tax and the tax must be paid according to accounting law come out. |
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| Keywords: | income tax cost tax payment accounting algorithm influence |
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