摘要
现行会计制度与税法的差异,影响企业对存货减值准备的处理,存货减值准备对企业的应交所得税的影响是时间性差异还是永久性差异不好界定。文章主要从当前会计制度对存货减值定义与要求,通过对时间性差异与永久性差异的比较和分析,分析其实质认为两者的差异更符合永久性差异的要求。
The difference between the present accounting system and tax law affects enterprises' dealing with impairment reserve of inventory. It is rather difficult to determine whether the impact of inventory impairment reserve on the income tax of corporate is time difference or permanent difference. Based on the definition and demand of accounting system on inventory impairment, through the comparison and analysis between time difference and permanent difference, this paper reaches the conclusion that the difference between them is more in line with permanent difference.
出处
《襄樊学院学报》
2004年第6期46-49,共4页
Journal of Xiangfan University
关键词
存货
减值准备
所得税
Inventory
Impairment reserve
Income tax
