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《企业会计制度》(以下简称《会计制度》)计入费用的坏账准备与《企业所得税税前扣除办法》(以下简称《扣除办法》)允许税前扣除的坏账损失或准备 ,两者存在较大差异。企业列支的坏账准备超过税法规定范围和标准部分 ,不得在税前扣除 ,应进行纳税调整。现就两者差异和如何进行?
Both the bad debts provisions included in the “Accounting System for Business Enterprises” (hereinafter referred to as the “accounting system”) and the allowances for bad debts before tax deducted from the “Measures for Deduction of Enterprise Income Tax (hereinafter referred to as” Deduction Measures ") Big difference. The bad debt provisions of the enterprises that go beyond the scope and standard part of the tax law shall not be deducted before tax and tax adjustments should be made. Now the difference between the two and how?