摘要
会计制度和税法在所得税计算上存在差异,纳税人既要按照会计制度的要求进行会计核算,又要严格按照税法的要求计算纳税,对常见业务的处理实务工作者比较熟悉。通过对特殊业务中的会计差错更正及资产负债表日后事项在会计处理与税务处理上的差异进行讨论,使其实务操作更清晰。
There are some differences between accounting system and tax law in the calculation of income tax. The taxpayers should not only do business accounting in accord with the accounting system, but also pay tax strictly to meet the request of tax law and be familiar with the people dealing with the normal accounting practice. In order to make the managing affairs of accounting practice more clearly, the differences between accounting practice and taxation practice in special event are discussed in this paper aiming at the correction of accounting errors and events subsequent to balance sheet date.
出处
《北京机械工业学院学报》
2005年第4期35-39,共5页
Journal of Beijing Institute of Machinery
关键词
会计差错更正
资产负债表日后事项
差异
corrections of accounting errors
events subsequent to balance sheet date
differences
