试析企业所得税政策中的“结转”项目
发布时间：2018-07-28 07:30
【摘要】：现行税法规定,某一纳税年度内发生的某些经济业务无法在当年处理完毕的,可以结转到以后纳税年度进行处理,如符合规定的年度亏损可结转至以后年度弥补,超过限定标准的广告费和业务宣传费可结转至以后年度扣除等。但是,在这些可"结转"至以后年度处理的各项目之间,存在着彼此的计算基数不同、扣除比例不同、扣除对象不同、结转年限不同等区别。唯有精准地理解并掌握这些区别,才能保证实务工作中不会产生错误。
[Abstract]:The current tax law stipulates that if certain economic operations that occur in a certain tax year cannot be processed in the current year, they may be carried forward to the subsequent tax year for processing, and if the annual losses that meet the requirements may be carried forward to make up for them in a subsequent year, More than the limit of advertising costs and business promotion costs can be carried forward to a subsequent annual deduction, etc. However, among these items which can be carried forward to the next year, there are different calculation bases, different deductions, different deduction objects and different carry-over years. Only by accurately understanding and mastering these differences can we ensure that there are no mistakes in practice.
【作者单位】： 山东科技职业学院经济管理系;
【分类号】：D922.22
，
本文编号：2149358
[Abstract]:The current tax law stipulates that if certain economic operations that occur in a certain tax year cannot be processed in the current year, they may be carried forward to the subsequent tax year for processing, and if the annual losses that meet the requirements may be carried forward to make up for them in a subsequent year, More than the limit of advertising costs and business promotion costs can be carried forward to a subsequent annual deduction, etc. However, among these items which can be carried forward to the next year, there are different calculation bases, different deductions, different deduction objects and different carry-over years. Only by accurately understanding and mastering these differences can we ensure that there are no mistakes in practice.
【作者单位】： 山东科技职业学院经济管理系;
【分类号】：D922.22
，
本文编号：2149358
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