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举例探讨亏损弥补的新旧会计处理政策

摘要:财务会计上的亏损是指当年总收益小于当年总支出。在计算应纳税所得额时,依照税法的规定将纳税年度的收入总额减去不征税收入、免税收入和各项扣除后,其结果有可能小于零,这小于零的数额即税法规定中的亏损。税法中的亏损和财务会计中的亏损含义不同,其处理方法也不同。

Abstracts:Financial accounting loss means the total revenue that year less than the total expenditure of the year. In the calculation of taxable income, in accordance with the provisions of the tax, year tax total income minus non-taxable income, tax-free income and the deductions, the results may be less than zero;this amount is deficit in tax law. The losses of tax and financial accounting are different and treatment methods are also different.

关键词:亏损弥补;新旧税法;新旧会计处理

Key words:tax loss make up;old and new tax law;old and new accounting treatment

中图分类号:F23 文献标识码:A文章编号:1006-4311(2010)09-0011-01

1新旧税法差别

1.1 新税法将投资收益作为免税收入,不再遵从国税发[2006]56号文件的规定。(剩余2085字)

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