谁能帮我翻译下,下面的文章呢?在下万分感激了呢
来源:百度知道 编辑:UC知道 时间:2024/05/28 10:21:54
对纳税调整与会计调账之间的区别和联系可以概括为:会计账务记录有错才进行调账处理,没有错误就不做任何调整,应不应该调账是会计处理范围内的事。纳税调整只按税收规定进行处理,有些与调账有联系,有些与调账没联系。而无论有没有联系,都不能影响纳税调整应税所得额的正确计算。
Tax Adjustment corporate income tax concept. Corporate income tax on taxable business income for the calculation, the tax law has strict rules and the accounting calculation of the total profits have inconsistency. Therefore, to compute the taxable income, accounting for a total profit basis, in accordance with the provisions of the tax law adjustments, to calculate taxable income, in accordance with the provisions of payment of corporate income tax. In this paper, the new corporate accounting standards under the revenue recognition (including product sales revenues, labor income, debt restructuring gains) recognized costs (including bad debt losses, the stock price erosion losses, advertising expenditures), which is the accounting and taxable profits from the difference between itemized comparative analysis proposed tax adjustment programs, work to improve tax collection and management of revenue officers and tax inspectors, and to help taxpayers correct enforcement of the tax law,