浅谈坏账准备的会计与税务处理差异及纳税调整

Differences in Dealing with Accounting and Taxing for Bad Debt Reserve and Tax Adjustment

会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异,并且这些差异又交叉影响,使得纳税调整更加复杂。本文简单分析了坏账损失的会计处理与税务处理的区别以及政策上的差异,并就两者之间的差异如何进行纳税调整作了一些探讨。

There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law.These differences are influenced each other,which make tax adjustment more complicated.In this paper,the author makes simple analysis of the different ways to deal with the bad debt loss by accounting and taxing,as well as the difference in policy applicable.Further discussion is made to how to make tax adjustment for the both differences.