实质重于形式原则对所得税的影响

The Regulation of Substance Being Weighter Than Form Affects Income Tax

《企业会计制度》中新增加的实质重于形式原则 ,要求企业应当按照交易或事项的经济实质进行会计核算 ,而不应当仅仅按照它们的法律形式作为会计核算的依据。实质重于形式原则的运用使得会计制度与税法在融资租入固定资产的确认与计价、借款费用资本化的确认、收入的确认和资产减值准备的计提等方面的处理存在差异 ,当企业向税务机关缴纳所得税时 ,必须将企业的会计所得调整为纳税所得。

The regulation of substance being weightier than form is a newly-added one in the business accounting system.It requires that business should carry out accounting check on the basis of trade or items substance,not on the basis of their legal form.This regulation makes differences between accounting system and tax law in many ways,such as:recognition and valuation for finance lease fixed asset;recognition for loan charge capitalization;income recognition;provision for asset decrement preparation,etc.When business pays tax to the tax organizations,it must adjust its accounting income to the income after paying tax.