對企業(yè)所得稅核算幾個問題的認(rèn)識

論文編號:KJ531  論文字?jǐn)?shù):13723,頁數(shù):18

摘  要
 基于企業(yè)所得稅的特殊作用，能夠平衡企業(yè)與其他經(jīng)濟活動主體的稅收負(fù)擔(dān)，實現(xiàn)稅收負(fù)擔(dān)的公平分配，實現(xiàn)經(jīng)濟的穩(wěn)定增長，特對企業(yè)所得稅核算中的幾個問題作以探討。本文主要圍繞視同銷售對企業(yè)所得稅的影響，分期收款銷售商品收入、售后回購銷售商品收入、提供勞務(wù)收入和利息收入這四類收入的財稅處理差異，以及企業(yè)所得稅稅前不得扣除項目展開分析和論述，并對企業(yè)、所得稅、視同銷售等重要概念加以解釋。
 本文共包括以下五部分：
 1.企業(yè)所得稅的性質(zhì)
 2.視同銷售對企業(yè)所得稅的影響
 3.四類收入的財稅處理差異分析
 4.企業(yè)所得稅稅前不得扣除項目22項解析
 5.結(jié)論
 本文的特殊之處在于單獨將視同銷售收入提出來進行分析，闡述其對企業(yè)所得稅的影響；有代表性的引用實例對收入總額中的四類收入進行財稅處理差異的詳盡分析與比較；避開企業(yè)所得稅稅前扣除項目，對企業(yè)所得稅稅前不得扣除項目進行詳細(xì)的解析，針對性很強。
 
關(guān)鍵詞：企業(yè)所得稅 視同銷售 收入差異分析 不得扣除項目
 

ABSTRACT
 Based on the special role of corporate income tax, to balance the business and other economic activities of the main tax burden, to achieve an equitable distribution of tax burden, to achieve steady economic growth, especially on the corporate income tax accounts to discuss several issues. This paper mainly focus on the corporate income tax as if the impact of sales, installment sales of goods revenue, sale and repurchase revenue from selling goods, providing labor income and interest income tax treatment these four differences, and corporate income tax deduction may not to analyze and discuss, and enterprises, income tax, sales and other important concepts deemed to be explained.
 This paper consists of five parts:
 1. The nature of corporate income tax
 2. Regarded as sales of the impact of corporate income tax
 3. Four different income tax difference analysis
 4. The analysis of enterprise’s 22 income tax deduction
 5. Conclusion
 This individual will be deemed special is proposed to analyze sales, described the impact of its corporate income tax; a representative example of a reference to the four categories of income in total income tax treatment for the detailed analysis and comparison of difference; avoid on corporate income tax deductions on corporate income tax deduction shall not conduct a detailed analysis, highly targeted.
 
Key words: Corporate income tax; Regarded as sales; Analysis of income differences; Can not deductions
 

目  錄
一、企業(yè)所得稅的性質(zhì) 1
二、視同銷售對企業(yè)所得稅的影響 1
（一）影響企業(yè)所得稅的視同銷售業(yè)務(wù)分析 1
（二）財稅不同的兩類視同銷售業(yè)務(wù)及會計上的處理方法 2
三、四類收入的財稅處理差異分析 5
（一）分期收款銷售商品的會計和稅務(wù)處理 5
（二）售后回購銷售商品的會計和稅務(wù)處理 6
（三）提供勞務(wù)收入的會計和稅務(wù)處理 7
（四）利息收入的會計和稅務(wù)處理 8
四、企業(yè)所得稅前不能扣除項目22項解析 9
五、結(jié)論 14
主要參考文獻 15