| 所得税会计核算辨析 |
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| 引用本文： | 罗绍勇.所得税会计核算辨析[J].经济研究导刊,2014(29):225-227. |
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| 作者姓名： | 罗绍勇 |
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| 作者单位： | 长沙商贸旅游职业技术学院,长沙,410004 |
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| 摘 要： | 《企业会计准则第18号——所得税》在我国大中型企业以广泛应用。但据调查了解,对于企业特殊事项要确认、计量递延所得税有些无所适从。因此,以具体案例的形式着重分析企业发生的特殊交易如何确认、计量递延所得税。相信在会计实践中会有一定的指导意义。
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| 关 键 词： | 递延所得税 免税合并 研发支出资本化 |
Analysis of the income tax accounting |
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| LUO Shao-yong.Analysis of the income tax accounting[J].Economic Research Guide,2014(29):225-227. |
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| Authors: | LUO Shao-yong |
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| Institution: | LUO Shao-yong (Changsha Commerce trade and Tourism vocation technology College, Changsha 410004, China) |
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| Abstract: | The ＂accounting standards for Enterprises No.eighteenth -- income tax＂ in China＇s large and medium-sized enterprises by the extensive application.But according to the investigation,the special items of the enterprises to confirm,measurement of the deferred income tax and some not know what course to take.Therefore,in the specific case in the form of special trade enterprises focuses on how to confirm, the occurrence of measurement of the deferred income tax.Believe in the accounting practice will have certain guiding significance. |
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| Keywords: | deferred income tax tax exemption R & D expenditures capitalization |
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