由于企业会计利润与应纳税所得额的口径不同,企业在汇算清缴所得税时往往要对会计利润进行纳税调整,但全年涉及很多纳税调整项目,一次性调整不仅工作量大,而且平时按会计利润预缴的税额往往与年终汇算清缴全年应纳税额有出入,影响税收的及时足额征收。笔者认为,如果增加会计核算内容,设置日常纳税调整账户,每月对发生的涉及纳税调整的项目进行日常账务记录,将对实现科学准确的纳税申报、减轻企业税收负担、增加税收稽查面起到促进作用。 Due to different caliber of corporate accounting profits and taxable income, enterprises often pay tax adjustments to their accounting profits when making final settlement of their income tax. However, many tax adjustment projects are involved in the whole year. Not only the workload but also the amount of tax Taxes pre-paid by the accounting profit tend to be different from the year-end final accounts payable, affecting the full and timely collection of tax revenue. The author believes that if you increase the accounting content, set up daily tax adjustment accounts, the monthly accounts of tax adjustments occurred in the project carried out daily accounting records, will be to achieve a scientific and accurate tax returns, reduce the tax burden on enterprises, increase tax audit surface To promote the role.