本文選題：權(quán)責(zé)發(fā)生制 + 企業(yè)所得稅��； 參考：《中國(guó)注冊(cè)會(huì)計(jì)師》2017年06期

【摘要】：正企業(yè)會(huì)計(jì)核算應(yīng)遵循權(quán)責(zé)發(fā)生制。所謂權(quán)責(zé)發(fā)生制假設(shè),是指凡是當(dāng)期已經(jīng)實(shí)現(xiàn)的收入和已經(jīng)發(fā)生或應(yīng)當(dāng)負(fù)擔(dān)的費(fèi)用,不論款項(xiàng)是否收付,都應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用;凡是不屬于當(dāng)期的收入和費(fèi)用,即使款項(xiàng)已經(jīng)當(dāng)期收付,也不應(yīng)該作為當(dāng)期的收入和費(fèi)用。雖然我國(guó)稅制采取以權(quán)責(zé)發(fā)生制為主,但從納稅必要資金、橫向配比等方面的考量,企業(yè)所得稅對(duì)特殊情況下需要實(shí)施收付實(shí)現(xiàn)制。也就是說(shuō),不執(zhí)行權(quán)責(zé)發(fā)生制原則的稅
[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
【作者單位】： 武漢軟件工程職業(yè)學(xué)院;
【分類號(hào)】：F275;F812.42

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