中級會(huì)計(jì)職稱《中級會(huì)計(jì)實(shí)務(wù)》：當(dāng)期所得稅
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相關(guān)鏈接：2013年中級會(huì)計(jì)職稱《中級會(huì)計(jì)實(shí)務(wù)》第十三章知識(shí)點(diǎn)：或有事項(xiàng)
當(dāng)期所得稅
當(dāng)期所得稅是指企業(yè)按照稅法規(guī)定計(jì)算確定的針對當(dāng)期發(fā)生的交易和事項(xiàng)，應(yīng)交納給稅務(wù)部門的所得稅金額，即應(yīng)交所得稅，應(yīng)以適用的稅收法規(guī)為基礎(chǔ)計(jì)算確定。
當(dāng)期所得稅=當(dāng)期應(yīng)交所得稅
應(yīng)交所得額=會(huì)計(jì)利潤+可抵扣暫時(shí)性差異-應(yīng)納稅暫時(shí)性差異-當(dāng)期轉(zhuǎn)回的可抵扣暫時(shí)性差異+當(dāng)期轉(zhuǎn)回的應(yīng)納稅暫時(shí)性差異
+會(huì)計(jì)費(fèi)用非稅法費(fèi)用-稅法費(fèi)用非會(huì)計(jì)費(fèi)用+稅法收入非會(huì)計(jì)收入-會(huì)計(jì)收入非稅法收入-國債實(shí)際利息
=會(huì)計(jì)利潤+可抵扣(期末-期初)-應(yīng)納稅(期末-期初)-國債實(shí)際利息+預(yù)計(jì)負(fù)債+罰款+計(jì)提準(zhǔn)備-轉(zhuǎn)回準(zhǔn)備
企業(yè)在確定當(dāng)期所得稅時(shí)，對于當(dāng)期發(fā)生的交易或事項(xiàng)，會(huì)計(jì)處理與稅收處理不同的，應(yīng)在會(huì)計(jì)利潤的基礎(chǔ)上，按照適用稅收法規(guī)的要求進(jìn)行調(diào)整，計(jì)算出當(dāng)期應(yīng)納稅所得額，按照應(yīng)納稅所得額與適用所得稅稅率計(jì)算確定當(dāng)期應(yīng)交所得稅。
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