| 或有事项的财务处理及对企业所得税的影响 |
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| 引用本文： | 陈书.或有事项的财务处理及对企业所得税的影响[J].淮海工学院学报(社会科学版),2014(9):90-92. |
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| 作者姓名： | 陈书 |
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| 作者单位： | 扬州市邗江地方税务局,江苏 扬州,225002 |
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| 摘 要： | 或有事项是企业在经营过程中常见的一项业务,在处理或有事项的问题上,企业所得税法和会计准则有着不同的规定,着重体现在对预计负债的影响方面。就或有事项对财务及企业所得税影响的三种情况即:永久性差异、暂时性差异和税法与会计准则的趋同,进行了分析与评价。
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| 关 键 词： | 或有事项 预计负债递延 所得税 弃置费用 |
The Financial Accounting for Contingencies and Its Influence on Corporate Income Tax |
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| CHEN Shu.The Financial Accounting for Contingencies and Its Influence on Corporate Income Tax[J].Journal of Huaihai Institute of Technology,2014(9):90-92. |
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| Authors: | CHEN Shu |
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| Institution: | CHEN Shu ( Hanjiang Local Taxation Bureau of Yangzhou, Yangzhou 225002, China) |
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| Abstract: | Contingency is a common transaction in business operation.The Law of Corporation Income Tax and accounting standards have different stipulations on the accounting of contingencies.This article analy-ses and expounds the three types of influence of contingencies on corporate income tax,namely,perma-nent difference,temporary difference,and the convergence of tax law and accounting standards. |
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| Keywords: | contingency anticipation liabilities deferment income tax discard expenses |
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