天气预报 > 其他 > 递延所得税通俗解释
递延所得税通俗解释
更新时间: 2020-11-09 00:00:00  

1、通俗的讲,就是会计上认定的缴税金额与税务局认定的金额不一致,而其中暂时性的(以后税务局就认可了)就是递延所得税。

2、递延所得税是当合营企业应纳税所得额与会计上的利润总额出现时间性差异时,为调整核算差异,可以账面利润总额计提所得税,作为利润总额列支,并按税法规定计算所得税作为应交所得税记账,两者之间的差异即为递延所得税。

3、按这种核算方式,合营企业需设置“递延所得税”科目来进行核算,在时间差额完全自行消失以后,本科目的余额也将为零。

关键词: 所得税 通俗 解释

递延所得税通俗解释相关经验

天气预报

最新推荐

页面:/news/view-2654210/ | 耗时:0.5171 s | 内存:2.11 MB | 查询:4 | 缓存读取:3 写入:0 | 加载文件:25
select * from tbl_Articles WHERE ArticleID=2654210 LIMIT 0,1
select * from tbl_Articles_data WHERE ArticleID=2654210 LIMIT 0,1
select * from tbl_Articles_sphinx where id=2654210 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(369112,407157,568363,517201,979012,377700,502557,300256,433953,580315,2912617,549527,628424,894554,310467,218190,765682,230208,831716,350288,194535,205855,303622,2924458,751197,961385,160147,1669286,1293357,375986) ORDER BY field (ArticleID,369112,407157,568363,517201,979012,377700,502557,300256,433953,580315,2912617,549527,628424,894554,310467,218190,765682,230208,831716,350288,194535,205855,303622,2924458,751197,961385,160147,1669286,1293357,375986)