或有事项的财务处理及对企业所得税的影响

The Financial Accounting for Contingencies and Its Influence on Corporate Income Tax

或有事项是企业在经营过程中常见的一项业务,在处理或有事项的问题上,企业所得税法和会计准则有着不同的规定,着重体现在对预计负债的影响方面。就或有事项对财务及企业所得税影响的三种情况即:永久性差异、暂时性差异和税法与会计准则的趋同,进行了分析与评价。

Contingency is a common transaction in business operation.The Law of Corporation Income Tax and accounting standards have different stipulations on the accounting of contingencies.This article analy-ses and expounds the three types of influence of contingencies on corporate income tax,namely,perma-nent difference,temporary difference,and the convergence of tax law and accounting standards.