对企业所得税核算几个问题的认识

范文编号:KJ531  范文字数:13723,页数:18

摘  要
 基于企业所得税的特殊作用，能够平衡企业与其他经济活动主体的税收负担，实现税收负担的公平分配，实现经济的稳定增长，特对企业所得税核算中的几个问题作以探讨。本文主要围绕视同销售对企业所得税的影响，分期收款销售商品收入、售后回购销售商品收入、提供劳务收入和利息收入这四类收入的财税处理差异，以及企业所得税税前不得扣除项目展开分析和论述，并对企业、所得税、视同销售等重要概念加以解释。
 本文共包括以下五部分：
 1.企业所得税的性质
 2.视同销售对企业所得税的影响
 3.四类收入的财税处理差异分析
 4.企业所得税税前不得扣除项目22项解析
 5.结论
 本文的特殊之处在于单独将视同销售收入提出来进行分析，阐述其对企业所得税的影响；有代表性的引用实例对收入总额中的四类收入进行财税处理差异的详尽分析与比较；避开企业所得税税前扣除项目，对企业所得税税前不得扣除项目进行详细的解析，针对性很强。
 
关键词：企业所得税 视同销售 收入差异分析 不得扣除项目
 

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  录
一、企业所得税的性质 1
二、视同销售对企业所得税的影响 1
（一）影响企业所得税的视同销售业务分析 1
（二）财税不同的两类视同销售业务及会计上的处理方法 2
三、四类收入的财税处理差异分析 5
（一）分期收款销售商品的会计和税务处理 5
（二）售后回购销售商品的会计和税务处理 6
（三）提供劳务收入的会计和税务处理 7
（四）利息收入的会计和税务处理 8
四、企业所得税前不能扣除项目22项解析 9
五、结论 14
主要参考文献 15

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