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yi zhong suo de shui shi jian xing cha yi he suan fang fa tan ti fa
Author(s): 
Pages: 50
Year: Issue:  12
Journal: Finance and Accounting Monthly

Keyword:  核算方法所得税费用递延税款应交所得税时间性差异应交税金递延所得税资产借记贷记递延法;
Abstract: 一、摊提法的原理摊提法是笔者对递延法和债务法进行整合后,提出来的一种新的所得税时间性差异核算方法。其原理可概括地表述为:以递延法计算的所得税费用作为当期损益计入“所得税”,以债务法计算的应纳税时间性差异的影响纳税的金额计入“递延税款”,以税法计算的金额作为“应交所得税”。在税率变更或开征新税后所发生的以债务法计算的未计入当期所得税费用的递延税款差额作为一种待摊费用,在以后各期采用一定方法分摊、结转计入所得税费用。二、计算方法1.应交所得税的计算。应交所得税=[税前会计所得+当期发生的应纳税时间性差异(减当期转回应纳税时间性差异)-当期发生的可抵减时间性差异(加当期转回可抵减时间性差异)]×现行
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