| 存货减值准备对所得税的影响 |
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| 引用本文： | 詹秉,陈昌明.存货减值准备对所得税的影响[J].襄樊学院学报,2004,25(6):46-49. |
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| 作者姓名： | 詹秉 陈昌明 |
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| 作者单位： | 1. 襄樊学院,国有资产管理处,湖北,襄樊,441053;西南农业大学,经管院,重庆,400716
2. 西南农业大学,经管院,重庆,400716 |
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| 摘 要： | 现行会计制度与税法的差异,影响企业对存货减值准备的处理,存货减值准备对企业的应交所得税的影响是时间性差异还是永久性差异不好界定。文章主要从当前会计制度对存货减值定义与要求,通过对时间性差异与永久性差异的比较和分析,分析其实质认为两者的差异更符合永久性差异的要求。
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| 关 键 词： | 存货 减值准备 所得税 |
| 文章编号： | 1009-2854(2004)06-0046-04 |
| 修稿时间： | 2004年4月30日 |
A Brief Analysis of the Impact of Inventory Impairment Reserve on Income tax |
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| ZHAN Bing,CHEN Chang- ming.A Brief Analysis of the Impact of Inventory Impairment Reserve on Income tax[J].Journal of Xiangfan University,2004,25(6):46-49. |
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| Authors: | ZHAN Bing CHEN Chang- ming |
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| Abstract: | The difference between the present accounting system and tax law affects enterprises' dealing with impairment reserve of inventory. It is rather difficult to determine whether the impact of inventory impairment reserve on the income tax of corporate is time difference or permanent difference. Based on the definition and demand of accounting system on inventory impairment, through the comparison and analysis between time difference and permanent difference, this paper reaches the conclusion that the difference between them is more in line with permanent difference. |
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| Keywords: | Inventory Impairment reserve Income tax |
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