资产负债表债务法下固定资产的所得税会计处理

《企业会计准则第18号——所得税》规定，所得税应采用资产负债表债务法进行核算。资产负债表债务法的基本原理是企业所得税费用应以企业资产、负债的账面价值与按税法规定的计税基础之问的差额，计算暂时性差异，据以确认递延所得税资产或负债。资产负债表债务法的关键是计税基础和暂时性差异。计税基础分为资产的计税基础和负债的计税基础。     

例释资产负债表债务法企业所得税会计核算

一、资产负债表债务法内涵分析 《企业会计准则18号——所得税》规定,企业在计算应缴企业所得税时应采用资产负债表债务法。资产负债表债务法是企业在计算所得税时从资产负债表出发,通过资产负债表上列示的资产、负债按照企业会计准则规定计算的资产（负债）账面价值与按照税法规定计算的资产（负债）计税基础的比较确定应纳税暂时性差异与可抵扣暂时性差异,     

资产负债表债务法下几个容易被忽视的暂时性差异

<正>《企业会计准则第18号——所得税》规定企业应当采用资产负债表债务法核算所得税。该规定要求企业从资产负债表出发,先比较资产、负债按照会计准则规定核算的账面价值和税法规定的计税基础,将两者之间的差异分别认定为应纳税暂时性差异与可抵扣暂时性差异。在会计实践中,如果只是在资产负债表日计列资产负债表中的资产、负债的账面价值和计税基础,据以确认与差异有关的递延所得税负债、递延所得税资产和每一会计期间的所得税费用。     

所得税会计准则应用难点解析

新所得税会计准则，对所得税会计核算采用资产负债表债务法。在资产负债表债务法下，期末需要比较资产负债表上按会计准则确定的资产、负债的账面价值与按税法确定的计税基础，如果两者之间存在应纳税暂时性差异或可抵扣暂时性差异，应分别确认递延所得税负债和递延所得税资产.因此，准确理解资产、负债的账面价值和计税基础的含义，对正确进行所得说的会计核算十分重要。     

所得税会计准则应用难点解析

新所得税会计准则,对所得税会计核算采用资产负债表债务法。在资产负债表债务法下,期末需要比较资产负债表上按会计准则确定的资产、负债的账面价值与按税法确定的计税基础,如果两者之间存在应纳税暂时性差异或可抵扣暂时性差异,应分别确认递延所得税负债和递延所得税资产。因此,准确理解资产、负债的账面价值和计税基础的含义,对正确进行所得说的会计核算十分重要。     

可抵扣亏损的所得税处理

根据《企业会计准则第18号——所得税》规定,企业所得税核算方法采用资产负债表债务法核算,该方法是从资产负债表出发,通过比较资产负债表上列示的资产、负债按照会计准则规定确定的账面价值与按照税法规定确定的计税基础,对于两者之间的差异即暂时性差异分别确认为应纳税暂时性差异与可抵扣暂时性差异,并确认相关的递延所得税负债与递延所得税资产;最后在此基础上确定每一会计期间利润表中     

浅析新准则下的所得税计量和核算

新会计准则实行后,所得税差异的处理方法变化较大.新的准则要求企业全面按照资产负债表债务法核算资产负债表项目的暂时性差异,并确认、计量递延所得税.新准则是从资产负债表出发,通过比较资产负债表上列示的资产、负债,按照企业准则规定确定的账面价值与按税法规定确定的计税基础,对于两者的差异分别确认应纳税暂时性与可抵扣暂时性,确认相关的递延所得负债与递延所得税资产,并在此基础上确定每一个会计期间利润表中的所得税费用.     

浅谈所得税会计准则在应用中的一些难点

2006年我国财政部发布了新的所得税会计准则,要求采用新会计准则的企业统一采用资产负债表债务法进行企业所得税的核算。这一方法的采用,使得企业不得不面临如何计算资产和负债的计税基础以及暂时性差异等难题。本文正是基于此,浅谈了所得税会计准则在应用中的资产与负债的计税基础与账面价值比较,暂时性差异的分类计量等问题,以期为所得税会计准则的应用更好的指明方向。     

对现行所得税准则的解析与思考

我国现行所得税会计准则一个突出的变化是,强调采用资产负债表债务法,将资产负债的账面价值与计税基础的差额归属为暂时性差异,确认相应的递延所得税资产或所得税负债。资产负债表债务法体现的是我国会计准则与国际会计准则的趋同,更公允的反映资产和负债未来为企业带来的实际现金流量,更科学更合理。     

初探所得税会计在财务工作中的重要性

我国所得税会计采用了资产负债表债务法,要求企业从财务报表出发,通过比较财务报表上列示的资产、负债按照规定确定的账面价值与按照相关法律的确定的计税依据,对于他们之间的差异分别计算应纳税暂时性差异与可抵扣暂时性差异,确认相关的递延所得税负债与递延所得税资产,并以此为依据确定每一会计时期利润表中的所得税费用。     

Expect for Growth and Prepare for Challenges

Hong Kong has sailed through several economic crises while undergoing economic adjustment since its return. However, industrial trade has been a firm force driving Hong Kong's economy through the past decade. Over the past 10 years, Hong Kong's total trade volume has grown from HKD 2.9 trillion in 1997 to HKD 5 trillion in 2006, representing a remarkable increase of 70%. In spite of economic twists and turns in Hong Kong, its foreign trade has maintained continuous growth. Especially over this decade, foreign trade has made noticeable contribution to Hong Kong's economic development. But where will Hong Kong's foreign trade stand in 10 years' time? And what will Hong Kong's advantages lie in the future?     

Paying for advertising: advice for retailers

How best to pay an advertising agency is a long-standing debate, but up till now there has been little empirical evidence upon which to base decisions. In a recent survey, retailers reported lower satisfaction with their advertising agency remuneration agreement than clients in any other sector. As remuneration has the potential not only to sour day-to-day relationships, but more significandy to provide incentives to the agency for better advertising, a better agency service and value for money, getting it right is without doubt an important task. This paper examines the factors that are associated with satisfaction, notably the methods and practices of remuneration employed, the characteristics of the advertising task and advertiser situation, and advertiser attitudes on the equitability of the agreement. Findings indicate that changes to certain methods, practices and attitudes may be beneficial to both client and agency. Best-practice advice is offered, and conclusions drawn.     

给爱车找个好管家

你是个私车车主吗?爱车给你带来方便和乐趣的同时,让你操心的事一定也不少,想没想过为它找个可靠的管家呢?     

打造少儿品牌五大攻略

少儿并没有品牌意识,他们的品牌选择很大程度上来源于模仿。电视媒体作为少儿品牌投放的一个很好的平台,无形中对少儿品牌的消费对象产生潜移默化的作用,形成很好的广告效果,国内的少儿品牌市场仍然处于一片混沌的状态,这和中国本土品牌的营销理念和民族的消费文化心理都有关系,也在一定程度上映射出中国人的消费观和生活观。     

Searching for e-mentoring practices for SME staff development

The objective of this article is to consider e-mentoring models applicable for SME staff development. The article examines a study conducted collaboratively between a university of applied sciences and entrepreneurial organisation, ascertaining organisation members’ interest in e-mentoring for professional development. In this Finnish case, entrepreneurs’ skill deficits and e-mentoring’s possibilities as a learning support are identified, and the practicality and meaningfulness of different e-mentoring forms examined. The results indicate e-mentoring is expected to facilitate support from experienced entrepreneurs in practical professional development. Peer mentoring online was slightly preferred over one-on-one expert e-mentoring.     

论服务贸易补贴的多边规则

鉴于补贴对服务贸易可能产生的扭曲作用,建立和完善服务贸易补贴的多边纪律无疑是十分重要的。GATS有关服务贸易补贴的现行规定主要体现为第15条,另外,GATS第2条、第17条等也对其有间接规范作用。这些规定均存在缺陷与不足,因而服务贸易的多边谈判将服务贸易补贴作为了其项下的一个重要议题。但是截至目前为止,谈判仍未取得重要进展。我国则应积极关注和参与谈判,并以适当的方式设置我国的服务贸易补贴。