新纳税申报表“收入类调整项目”重点问题分析

新纳税申报表需要企业对收入类项目进行纳税调整,收入的确认、视同销售收入、不征税收入是收入类调整项目的三个方面,企业执行的会计制度不同,税收政策的改变,造成了会计和税法的差异,在企业所得税汇算清缴时,需要在纳税申报表上进行调整,把企业的会计利润调整成企业的应纳税所得额。

The Key Analysis on Income Adjustment of New Corporate Income Tax Returns

The new corporate income tax returns has been published according to new law,the most important project is about income adjustment.There is much difficulty in income adjustment because of accounting method,changes in tax laws,and changes in tax returns.This paper is about such contents as accounting standards,tax laws,difference of them and project needing attention,which can help you to understand new corporate income tax returns accurately,reducing risk of tax,and finishing the work perfectly.