流动资产所得税业务会计规定与所得税法规定的差异、纳税调整及其账务处理

Differences between the Accounting Provisions of Current Assets Income Tax Business and the Provisions of the Income Tax Law, Tax Adjustment and Accounting Treatment

以《企业会计准则第1号—存货》、《企业会计准则第22号—金融工具确认和计量》和《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》等准则、法规的相关规定作为依据,对企业流动资产所得税业务的会计处理与税法处理的差异、纳税调整及其账务处理进行分析,为会计人员对流动资产所得税业务进行会计核算,税务人员对企业所得税进行有效的征收和管理提供有益的借鉴。

The "Accounting Standards for Business Enterprises No. 1-Inventory", "Enterprise Accounting Standards No. 22-Recognition and Measurement of Financial Instruments" and "Enterprise Income Tax Law of the People’s Republic of China", "Regulations on the Implementation of the Enterprise Income Tax Law of the People’s Republic of China" and other standards and regulations As a basis, the relevant provisions of the enterprise’s current assets income tax business accounting treatment and tax law processing, tax adjustment and accounting treatment, accounting for accounting personnel on the current assets income tax business accounting, tax personnel provides useful lessons for effective corporate income tax collection and management.