让“时间性差异”的正负值在纳税影响会计核算中发挥作用

To Make the Positive and Negative Value of the "Time Difference" Play a role in paying income tax affecting assessing for accountants

在所得税纳税影响会计核算中,以时间性差异来计算出应交税款及递延税款。方法上有时以企业会计计算的折旧额作被减数,税法的折旧额作减数。有时则反之。计算方法不够统一,从而给计算者带来不便,容易出现差错。用统一的计算方法,利用正负值,按一定规律来计算应交所得税,方法简捷准确, 同时还可凭正负值来确定会计分录中"递延税款"的借贷方向。

In paying income tax affecting assessing for accountants, the payable tax and deferred tax could be worked out with "Time Difference". Here is a method that the depreciation of the enterprise accountants’ calculation is used as minuend, and the depreciation of the tax law is used as subtrahend; but on the contrary for sometimes. The methods of calculation are not united so that it is easy to make mistakes for the accountants. This kind of united method is easy to use, so that we can also make sure the direction of debit and credit in classified catalogue of accountants with positive and negative value.