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suo de shui hui ji san wei shi jiao de luo ji yi zhi xing ji shi wu liu cheng
Pages: 105-108
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  资产负债表债务法暂时性差异递延所得税项目;
Abstract: 一般情况下,税法不影响会计准则对所得税费用的核算,但在特殊情况下,税法规定使得涉税交易或事项导致的纳税调整存在而暂时性差异不存在,或虽存在暂时性差异但不做进一步调整,此时税法会影响会计准则下所得税费用的核算。本文从利润表、资产负债表和税法特殊规定的三维视角出发,构建了所得税会计整体思考框架,并深入讨论了所得税核算过程中的逻辑一致性。
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