| 坏账准备会计与税务处理的差异分析及纳税调整 |
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| 引用本文： | 许海波.坏账准备会计与税务处理的差异分析及纳税调整[J].涉外税务,2005(6):82-84. |
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| 作者姓名： | 许海波 |
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| 作者单位： | 徐州市地方税务局稽查局,江苏,徐州,221002 |
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| 摘 要： | 《企业会计制度》(以下简称《制度》)和《企业所得税暂行条例实施细则》(以下简称《细则》)均规定,企业可以计提坏账准备。但会计和税务在具体处理上存在很多差异,需要进行纳税调整。会计和税务处理差异(一)核算方法《制度》规定,企业只能采用备抵法核算坏账损失。具体包括
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An Analysis of the Differences between Accounting Treatment and Tax Treatment for Bad Debt Reserves and the Related Tax Adjustment |
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| Haibo Xu.An Analysis of the Differences between Accounting Treatment and Tax Treatment for Bad Debt Reserves and the Related Tax Adjustment[J].International Taxation In China,2005(6):82-84. |
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| Authors: | Haibo Xu |
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