试论重大会计差错更正中有关所得税的会计处理

Shallow Analyze Accounting Treatment for Income Taxes in the Course of the Corrections of Significant Accounting Errors

在纳税影响会计法下,如果企业在所得税申报中也发生差错,则应将重大会计差错更正的所得税影响数计入“递延税款”科目,如果企业在所得税申报中未发生差错,则应将重大会计差错更正的所得税影响数计入“应交税金——应交所得税”科目;在应付税款法下,如果企业在所得税申报中也发生差错,则应将重大会计差错更正的所得税影响数计入“应交税金——应交所得税”科目,如果企业在所得税申报中未发生差错,则应将重大会计差错更正的所得税影响数为零,无需调整“递延税款”或“应交税金——应交所得税”科目。

The tax affects accounting. If the business enterprise make mistakes in declaring income tax, then should important accountancy mistake income tax that make correction influence few accounted for as ' deferred tax es' account. If the business enterprise declare and inside did not take place in the income tax mistake, then should important accountancy mistake income tax that make correction influence accounted for as 'taxes payable - income tax payable' account. Under the taxes payable method, if the business enterprise declare the inside to also take place the mistake in the income tax, then should important accountancy mistake income tax that make correction in fluence accounted for as 'taxes payable - income tax payable' account. If the business enterprise declare and inside did not take place in the income tax mistake, then should important accountancy mistake income tax that make cor rection influence number for the zero, have no need to be adjusted ' deferred taxes' or to 'taxes payable - income tax payable' account.