提取坏帐准备的所得税会计处理

Handing of the Accountant of Income Tax That Draws Badly Account Preparation

《企业所得税税前扣除办法》(国税发 [2 0 0 0 ]84号 )和《企业会计制度》(财会 [2 0 0 0 ]2 5号 )的发布实施 ,使得坏帐准备的会计处理和税务处理之间形成了很大差异 ,从提取坏帐准备的性质、具体内容、以及确认坏帐的标准等几个方面加以分析 。

The enforcement of 《The Methods of Deducting Enterprise Income Tax Before the Tax》(National Tax Bureau No.84)and 《Enterprise Accounting System》(Accounting No.25),makes the accounting handling and tax affair handling become great discrepancy.This article analyses the nature,the content of drawing bad account preparation and the standards of confirming bad account,and put forward the accounting processing technique of income tax that draws bad account preparation.