所得税申报中资产时间性差异的调整方法比较

在所得税申报中,资产时间性差异的纳税调整要涉及几个纳税年度,并且一个正常生产经营企业的资产往往处在动态过程中。每年有新增资产,也有出售、报废、到期的资产,要准确无误地对其进行纳税调整,是所得税申报中的一个常见问题也是难点问题。文章通过对所得税申报中资产时间性差异调整的两种方法的比较,确定一种较为简便可行的方法。

Comparing and Contrasting the Methods for Regulating Assets Timing Differences in Income Tax Declaration

In income tax declaration,tax regulation of assets timing differences covers a few tax years,and the assets of a normally operating business are often in a dynamic process.Each year it has both newly added assets and sold and scrapped assets,so it is a common and difficult task to regulate its taxes without any errors.Having compared and contrasted two methods for regulating the assets timing differences in income tax declaration,this paper decides on a simple and feasible one.