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《企业所得税年度纳税申报表》是企业汇算清缴时向税务机关要求申报的主表,笔者在实际工作中发现,许多人对于申报表(本文指主表,下同)中“收入总额”所包括的内容填写很不规范,至于同会计上“收入”的差异,更感到模糊和不易理解。因此,本文参照国税总局下发的《关于修订企业所得税纳税申报表的通知》(国税发[2006] 56号),以及财政部2006年10月30日最新颁布的《企业会计准则——应用指南》(财会[2006]18号)等有关文件,适当结合会计处理,对申报表中的“收入总额’作一分析。
The “Enterprise Income Tax Annual Tax Return” is the main form that the enterprise requires to declare to the tax authorities when settling the tax. The author finds in actual work that many people are not satisfied with the “total income” in the declaration form (this refers to the main form, similarly hereinafter) The content included is very irregular, and the differences in “income” with accounting are even more vague and difficult to understand. Therefore, this article refers to the Circular of the State Administration of Taxation on Revising the Enterprise Income Tax Return (Guo Shui Fa [2006] No. 56) and the latest promulgation of the “Accounting Standard for Business Enterprises - Application Guidebook” issued by the Ministry of Finance on October 30, 2006 (Accounting [2006] No. 18) and other relevant documents, and in combination with accounting treatment, make an analysis of the “total income” in the return.