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企业所得税会计核算是会计工作的重要组成部分,科学准确纳税对于企业的发展具有重要的意义。但是在实际的所得税核算过程中,由于我国税法和会计准则相背离,相关要求并不统一,导致税法和会计核算之间存在一定的差异。同时纳税企业对于税收政策了解不够完善,导致所得税核算比较混乱,因此应当加强对企业所得税核算的研究。
Enterprise income tax accounting is an important part of accounting work, scientific and accurate tax is of great significance for the development of enterprises. However, in the process of actual income tax accounting, due to the departure of tax law and accounting standards in our country, the relevant requirements are not uniform, resulting in some differences between tax law and accounting. At the same time, taxpayers’ understanding of tax policies is not perfect enough, which leads to the confusion of income tax accounting. Therefore, the study of enterprise income tax accounting should be strengthened.