由于企业所得税对各项成本、费用的列支制定了许多限制性规定,纳税人中报应纳税所得额时,往往只注重纳税调增 项目,如业务招待费超支、计税工资超支等等,而大量纳税调减 项目常常被忽视,使纳税人多缴、重复缴纳企业所得税。 时间性差异纳税调减项目 由于税法与会计制度在确认收益、费用或损失的时间不同而 Since the enterprise income tax has set a number of restrictive requirements for the disbursement of various costs and expenses, taxpayers often report only tax increase items such as overbooking of business entertainment expenses and over-expenditure of tax payers when reporting taxable income, A large number of tax deductions are often overlooked, so that taxpayers pay more, repeat the payment of corporate income tax. Temporal differences in tax deductions due to tax laws and accounting systems in the confirmation of revenue, costs or loss of time vary