灵鹊做题网审计报告中译英-所得税
来源：学生作业帮 编辑：灵鹊做题网作业帮 分类：综合作业 时间：2024/05/12 04:47:07
审计报告中译英-所得税
公司所得税的会计核算采用资产负债表债务法.公司在取得资产、负债时,确定其计税基础.资产、负债的账面价值与其计税基础存在的暂时性差异,按照《企业会计准则第18号-所得税》的有关规定,确认所产生的递延所得税资产或递延所得税负债.
本公司所得税分季预缴,在年终汇算清缴时,少缴的所得税税额,在下一年度内缴纳；多缴纳的所得税税额,在下一年度内抵缴.
本公司所得税采取独立纳税方式缴纳.
公司所得税的会计核算采用资产负债表债务法.公司在取得资产、负债时,确定其计税基础.资产、负债的账面价值与其计税基础存在的暂时性差异,按照《企业会计准则第18号-所得税》的有关规定,确认所产生的递延所得税资产或递延所得税负债.
本公司所得税分季预缴,在年终汇算清缴时,少缴的所得税税额,在下一年度内缴纳；多缴纳的所得税税额,在下一年度内抵缴.
本公司所得税采取独立纳税方式缴纳.
The Company accounts its income taxes in the balance sheet liability method. The Company determines the tax base when acquiring assets or liabilities. In case of any temporary difference between the carrying value of assets or liabilities and their tax base, the incurred deffered income tax assets or liabilities will be recognized as stipulated by the ABSE No. 18-Income Tax.
The Company prepays its income taxes quarterly and clears accounts at the close of a fiscal year.
The Company pays its income taxes independently.
The Company prepays its income taxes quarterly and clears accounts at the close of a fiscal year.
The Company pays its income taxes independently.