递延期内的税率计算  

Tax Rate in Forwarding Mode

作　　者：王耀国[1,2] 温双文[1,2] 

机构地区：[1]佳木斯大学职业技术学院 [2]大连轻工业学院自动化系

出　　处：《大连轻工业学院学报》1998年第2期88-90,共3页Journal of Dalian Institute of Light Industry

摘　　要：会计制度与税务制度的不同，使得按会计制度计算的税前会计利润和按税法计算的纳税所得之间存在着永久性差额和时间性差额；对时间性差异，核算中采用递延法。本文论证了在递延期内税率发生变化时，发生在本期的时间性差异影响纳税的金额，应当用现行税率计算；以前各期发生的而在本期转销的各期时间性差异影响纳税的金额。Due to the differences between the accounting system and the taxation system, there are permanent differences and temporary differences between the profit of pretax accounting and the tax payment in accordance with tax regulations. It is demonstrated that the taxes in the forwarding mode should be accounted according to the prevailing tax rate.

关 键 词：利润 递延法 纳税所得 时间性差额 税率 税收 

分 类 号：F812.42[经济管理—财政学]