浅析筹办费的纳税调整

Analysis on the Tax Adjustment of the Preparation Cost

分析了筹办费的确认与计量的差异、筹办费的纳税调整,指出会计从业人员在工作中要掌握会计制度与税法的差异,并按照税法规定进行纳税调整。

This paper analyzes on the identification of the preparation cost, the differences of the measurement and the tax adjustment of the preparation cost, and points out that the accountants should master the differences between the accounting system and the tax law in the actual work and make the tax adjustment according to the regulations of the tax law.