企业所得税权责发生制的例外情形

发布时间：2018-04-27 19:49

本文选题：权责发生制 + 企业所得税　；参考：《中国注册会计师》2017年06期

【摘要】：正企业会计核算应遵循权责发生制。所谓权责发生制假设,是指凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否收付,都应当作为当期的收入和费用;凡是不属于当期的收入和费用,即使款项已经当期收付,也不应该作为当期的收入和费用。虽然我国税制采取以权责发生制为主,但从纳税必要资金、横向配比等方面的考量,企业所得税对特殊情况下需要实施收付实现制。也就是说,不执行权责发生制原则的税
[Abstract]:The accounting of enterprises should follow the accrual basis. The so-called accrual basis of accounting assumes that all income realized in the current period and expenses incurred or borne shall be treated as income and expenses for the current period, regardless of whether the funds are received or paid, and are not part of the income and expenses of the current period, Even if the payment has been received and paid in the current period, it should not be regarded as the current income and expense. Although the tax system of our country is mainly based on accrual basis, the enterprise income tax system needs to be realized on the basis of the necessary funds for tax payment and horizontal matching, and the enterprise income tax needs to be realized on the basis of cash under special circumstances. That is, taxes that do not implement the accrual principle
【作者单位】：武汉软件工程职业学院;
【分类号】：F275;F812.42

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