“孰低法”在企业所得税纳税调整中的应用

成本与市价孰低法是会计学上对存货和短期投资计价的方法。在税收方面,为了加强对所得税税前列支项目的控制,我国税法在企业所得税和个人所得税应纳税额的计算过程中设计了许多绝对金额与相对比率控制相结合的方法,要求将某些税前扣除项目的实际发生总额与按规定比例计算的最高列支限额相比较,然后选择两者中数值较低者进行扣除。论文将有关规定进行了归纳整理,称为金额与比例孰低法。

The Application of LCM in the Adjustment of Corporates' Income Tax

Lower of cost or market is an approach of the evaluation of inventories and short-term investment in accounting.On the revenue side,in order to strengthen the project's income tax charged control,China's tax laws design a number of absolute and relative ratios of the amount of control approach on corporate income tax and personal income tax calculated,which requires to compare certain pre-tax deduction amount and the actual proportion of the maximum required amount and choose the lower to be deducted.This p...