【摘要】：現(xiàn)行稅法規(guī)定,某一納稅年度內(nèi)發(fā)生的某些經(jīng)濟(jì)業(yè)務(wù)無法在當(dāng)年處理完畢的,可以結(jié)轉(zhuǎn)到以后納稅年度進(jìn)行處理,如符合規(guī)定的年度虧損可結(jié)轉(zhuǎn)至以后年度彌補,超過限定標(biāo)準(zhǔn)的廣告費和業(yè)務(wù)宣傳費可結(jié)轉(zhuǎn)至以后年度扣除等。但是,在這些可"結(jié)轉(zhuǎn)"至以后年度處理的各項目之間,存在著彼此的計算基數(shù)不同、扣除比例不同、扣除對象不同、結(jié)轉(zhuǎn)年限不同等區(qū)別。唯有精準(zhǔn)地理解并掌握這些區(qū)別,才能保證實務(wù)工作中不會產(chǎn)生錯誤。
[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.
【作者單位】： 山東科技職業(yè)學(xué)院經(jīng)濟(jì)管理系;
【分類號】：D922.22
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本文編號：2149358