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所得税会计处理的重难点问题是递延所得税资产(负债)方向及金额的确定,首先要区分递延所得税是资产还是负债引起的,进而确定是应纳税暂时性差异还是可抵扣暂时性差异,根据暂时性差异确定是递延所得税资产还是递延所得税负债,最后得到当期递延所得税资产(负债)的金额。递延所得税资产(负债)产生的种类繁多,极其容易混淆,在此试图通过口诀法使得递延所得税资产(负债)的业务处理归一,方便会计实务工作者和初学者掌握。
The key problem of income tax accounting treatment is the determination of the direction and amount of deferred income tax assets (liabilities). Firstly, it is necessary to distinguish whether the deferred income tax is caused by assets or liabilities, so as to determine whether the taxable temporary differences or deductible temporary differences, Determine whether it is deferred income tax assets or deferred income tax liabilities according to temporary differences, and finally get the amount of deferred income tax assets (liabilities) in the current period. Deferred income tax assets (liabilities) arising from a wide variety, extremely confusing, trying to pass the tactics law deferred income tax assets (liabilities) of the business processing to facilitate the accounting practitioners and beginners to grasp.