山东纺织经济2024,Vol.41Issue(1) :18-21.DOI:10.3969/j.issn.1673-0968.2024.01.005

论新收入准则下纺织企业所得税的纳税调整和会计处理

On Tax Adjustment and Accounting Treatment of Income Tax of Textile Enterprises under the New Income Standards

吴勃
山东纺织经济2024,Vol.41Issue(1) :18-21.DOI:10.3969/j.issn.1673-0968.2024.01.005

论新收入准则下纺织企业所得税的纳税调整和会计处理

On Tax Adjustment and Accounting Treatment of Income Tax of Textile Enterprises under the New Income Standards

吴勃1
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作者信息

  • 1. 江苏联合职业技术学院 徐州经贸分院,江苏 徐州 221000
  • 折叠

摘要

新收入准则的颁布实施对纺织企业的所得税纳税筹划产生一定的影响,在新收入准则下,纺织企业要做好对企业所得税纳税调整和会计处理工作,不断提升自身的企业所得税纳税筹划能力水平.鉴于此,文章从新收入准则下对纺织企业的影响出发,分析了新收入准则下纺织企业所得税的纳税调整和会计处理,并提出了几点新收入准则下纺织企业强化企业所得税管理的意见,目的在于提高纺织企业所得税纳税筹划能力,降低纺织行业纳税风险,促进纺织行业健康稳定的长期发展.

Abstract

The promulgation and implementation of the new income standards have a certain impact on the income tax planning of textile enterprises.Under the new income standards,textile enterprises need to do a good job in adjusting and accounting treatment for enterprises'income tax,and continuously improve their ability to plan for enterprises'income tax.In view of this,the article starts from the impact on textile enterprises under the new income standards,analyzes the tax adjustment and accounting treatment of textile enterprises'income tax under the new income standards,and proposes several opinions on strengthening enterprises'income tax management under the new income standards.The purpose is to improve the tax planning ability of textile enterprises,reduce tax risks in the textile industry,and promote the healthy and stable long-term development of the textile industry.

关键词

新收入准则/纺织行业/企业所得税/纳税调整/会计处理

Key words

new income standards/textile industry/enterprises'income tax/adjusting tax/accounting treatment

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出版年

2024
山东纺织经济
山东省化学纤维研究所,山东省纺织企业管理协会

山东纺织经济

影响因子:0.224
ISSN:1673-0968
参考文献量5
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