第十一章企業(yè)所得稅安徽財(cái)貿(mào)職業(yè)學(xué)院網(wǎng)站

第十一章收入、費(fèi)用和利潤安徽財(cái)貿(mào)職業(yè)學(xué)院 鄧慶安內(nèi)容提要所得稅稅前會(huì)計(jì)利潤時(shí)間性差異會(huì)計(jì)核算中的兩種辦法第十一章企業(yè)所得稅第一節(jié)企業(yè)所得稅的概述第二節(jié)企業(yè)所得稅的核算第做十拾一夢章面企銅業(yè)勸所石得吹稅第資一耐節(jié)卡企傻業(yè)蠶所持得凳稅苦的災(zāi)概勢述第艱二銅節(jié)企歸業(yè)磨所候得逝稅的啄核舅算企民業(yè)絲式所撒得軌稅鴿會(huì)較計(jì)描的蔥理章論悼基續(xù)礎(chǔ)企滔業(yè)甘所汁得究稅稱的鉗有巧關(guān)零概盾念企倉業(yè)暴所當(dāng)?shù)弥悶?huì)芒計(jì)隱的豆理容論償基存礎(chǔ)企排業(yè)叼所貿(mào)得戶稅板會(huì)眨計(jì)扭的份理渠論淋基店礎(chǔ)企壯業(yè)染所擱得別稅鞭的稍有壇關(guān)帶概檢念企味業(yè)吉所需得蕉稅華會(huì)師計(jì)萍的扮理型論秩基繳礎(chǔ)一求、陜企訪業(yè)建所百得丙稅蒙的風(fēng)有縱關(guān)大概擦念企眉業(yè)景所斥得鞠稅廚的概涼念企土業(yè)首應(yīng)庭交德所覆得晉稅貌要城根能據(jù)峽應(yīng)應(yīng)納敞稅紙所吼得拋額習(xí)計(jì)陰算呀。珠應(yīng)賽納道稅籮所劈燕得痛額存是齡指全納容稅卻人通每宵一務(wù)納拌稅賊年喇度珠的戰(zhàn)收番入辟總知額御減米去彈準(zhǔn)世予兄扣惱除販項(xiàng)剝目承金淋額畜后比的許余及額邊，東其賀計(jì)著算焰公托式宗為妥：企頑業(yè)描所性得悅稅窩是養(yǎng)指絮對庫中省華沒人緒民歉共模和降國匹境焦內(nèi)昂企濕業(yè)惕的爭生互產(chǎn)首經(jīng)更營廈所六得狼和暮其挪他卸所芒得居依簽法光征添收垃的森一秒種翻稅汁?；\它琴是剖國綁家甚參違與秀企國業(yè)夠利燈潤璃分沈配熄的留手征段孝。應(yīng)納稅所得額＝收入總額－準(zhǔn)予扣除項(xiàng)目金額“收縫入咸總膨額”冊是驕指幸企警業(yè)摘在應(yīng)生漲產(chǎn)晶經(jīng)救營抄活陷動(dòng)禽中撿主踩營掘業(yè)花務(wù)離收啄入戲以崇及艱其活他短各巨項(xiàng)場收縮慧入圖的誼總弊額良，抹具欄體噴包星括憤：蓄生筐產(chǎn)投經(jīng)套營寧收僻入束、蕉財(cái)罷產(chǎn)醫(yī)轉(zhuǎn)席讓炎收錦入堅(jiān)、御利糧息氏收大入洲、嫌租絞賃悼收訴入霧、潛特境許瞧權(quán)歇使河用慈費(fèi)赤收歷入蘭、考股饞利怖收居入矛、外其深他孫收檔入巡壽?！皽?zhǔn)月予象扣待除池的鏟項(xiàng)渾目”帆是斬指釘按盾企屆業(yè)貿(mào)所毛得映稅遺法攔規(guī)莊定疤，新在既計(jì)故算鏡應(yīng)昆納瘡稅沉所面得廣稅兇額簽時(shí)信，揮允棋許勾扣誦除叨的侍與冠納脊稅識(shí)人因取魂得屑收徐入城相航關(guān)搶的鴉成圈本截、批費(fèi)嫌用載和育損賓失竄。一書、果企冷業(yè)粗所姿得料稅壁的薯有棕關(guān)華概交念稅鏡前燭會(huì)園計(jì)聲利測潤麻與陜納閱稅支所數(shù)得稅裁前琴會(huì)女計(jì)香利睛潤深與溫納弄稅途所乞得抵是竊兩熔個(gè)瓶不聞同料的至概藏念典。稅睬前棟會(huì)錦計(jì)煮利繪潤撫是仁一憶個(gè)抬會(huì)齡計(jì)墓核撇算形概婚念屬，非指蘭企居業(yè)悅按熱照景會(huì)態(tài)計(jì)滔方蓬法原計(jì)籌算娃的來稅瞧前港利遠(yuǎn)潤垂。旅它興是百企犁業(yè)你于蠢一款定熟時(shí)夏期摟內(nèi)槍生既產(chǎn)舒經(jīng)春營姥的壇財(cái)絞務(wù)賭成文果脫。納怠稅帝所買得戴是扎一碼個(gè)環(huán)稅共收矮概圈念污，喉指佳企怪業(yè)不按薯照登稅灶收珠法乳規(guī)陣規(guī)擔(dān)定殺計(jì)戰(zhàn)算蛇的臂應(yīng)景納騎稅噸所鴉得港額沿。距它劃是風(fēng)根由據(jù)蹤蝶企利業(yè)量所情得嚼稅扇法舒并西按襲一前定晶的托標(biāo)賀準(zhǔn)威確碑定襪的勝納晃稅珠人旱在昆一廊個(gè)言時(shí)止期語內(nèi)眉的置計(jì)誕稅蛾所散得句，李即釣企熊業(yè)義所斃得鉤稅筋的肢計(jì)洪稅竿依毛據(jù)趁，關(guān)包導(dǎo)括繡企進(jìn)業(yè)棍來眠源企于源中訊國捐境銳內(nèi)腳、報(bào)境磨外綢的巡壽全揮部棉生法產(chǎn)別經(jīng)顆營織所泰得禍和敵其挪他刪所交得菌。因沙此抱，日應(yīng)罰納護(hù)稅墾所且得奧額湯與室會(huì)品計(jì)齡利只潤膀?qū)掏瑹粢惶柶筇鴺I(yè)哪在圾同治一參期屈間囑會(huì)滴產(chǎn)子生筍差架異淘，蜂差拍異冰按弓照伶不烈同稍的蝕性求質(zhì)色分黑為擺永迎久逢性渡差零異截和航時(shí)流間彩性剪差換異疑。一鴨、雙企現(xiàn)業(yè)擦所跡得筋稅薯的萍有可關(guān)大概焰念永畜久勒性豪差熱異傷與漂時(shí)心間弊性能差桌異永段久星性嘉差宴異永鍬久甲性散差螺異真的濱產(chǎn)評生鋒原嶼因宇：永韻久出性枝差如異擴(kuò)是雄指肺在末某惡一境會(huì)捏計(jì)倘期攝間拴，伏由話于陶會(huì)嚇計(jì)閘規(guī)聯(lián)定反和建稅勺法捷規(guī)屠定吉在慨計(jì)猴算椅收嶺益悟、取費(fèi)浸用篩或針損且失唱時(shí)陪的篇口邪徑竄不互同妹，惕所解產(chǎn)送生沿的旁稅冊前換會(huì)槽計(jì)蔥利冰潤蓬與蕉應(yīng)胃納半稅澇所擋得丈額蔬之絨間冷的墳差每異呆。箱這長種論差叮異躍在霸本閉期伴發(fā)辣生門，警不何會(huì)廈在李以嶄后陰各貓期扶轉(zhuǎn)潑回路。按會(huì)計(jì)制度規(guī)定核算時(shí)作為收益計(jì)入會(huì)計(jì)報(bào)表的，但在計(jì)算應(yīng)稅所得時(shí)不確認(rèn)為收益。?a?a如企業(yè)購買的國債利息收入1按會(huì)計(jì)制度規(guī)定核算時(shí)不作為收益計(jì)入會(huì)計(jì)報(bào)表的，但在計(jì)算應(yīng)稅所得時(shí)作為收益，需要交納所得稅，?a?a如企業(yè)以自己生產(chǎn)的產(chǎn)品用于工程項(xiàng)目。2一添、姨企競業(yè)陰所蓮得肥稅羞的壺有條關(guān)因概野念永叉久患性半差播異榨與演時(shí)綿間括性禽差陣異永施久需性擦差伶異永且久形性閥差剛異宋的稱產(chǎn)擁生抓原誓因托：按會(huì)計(jì)制度規(guī)定核算時(shí)確認(rèn)為費(fèi)用或損失計(jì)入會(huì)計(jì)報(bào)表的，但在計(jì)算應(yīng)稅所得時(shí)則不允許扣減，?a?a如企業(yè)各種贊助費(fèi)等3按會(huì)計(jì)制度規(guī)定核算時(shí)不確認(rèn)為費(fèi)用或損失計(jì)入會(huì)計(jì)報(bào)表的，但在計(jì)算應(yīng)稅所得時(shí)則允許扣減。4一賊、獎(jiǎng)企某業(yè)吵所足得老稅呆的冰有嫂關(guān)杏概純念永杠久忌性驗(yàn)差坦異賭與片時(shí)扣間紗性峰差橋異永下久難性蘋差明異永復(fù)久旱性關(guān)差皺異記的索產(chǎn)恰生則原花因而：以調(diào)上巾四國種僚情財(cái)況運(yùn)可秒歸攻集甚為念兩優(yōu)類乞：一朗類弓是伶作悼為侵稅撓前惡會(huì)米計(jì)志利餐潤蠅的嘴收補(bǔ)益耽和潮可淡能咱在猛稅殿前迎會(huì)籍計(jì)漁利惡潤勉中極扣反除諸的妻費(fèi)腫用郵或分損盆失材，電但椒不委作慈為估計(jì)趴算柄應(yīng)勉稅鉛所戴得鍬的誘收蒼益晴和妹不菌能塊在歡應(yīng)趴稅暑所螺得夾扣榨除經(jīng)的懼費(fèi)瘋用欄或揉損醫(yī)失遇；另宿一悄類港是聞不誰作鉆為統(tǒng)稅雁前去會(huì)虎計(jì)物利開潤階的唱收件益咐和花不鋤能吐在菜稅慶前帥會(huì)離計(jì)居利懶潤紙中常扣駕除劇的適費(fèi)燃用捆或猛損眾失炎，扣但暴作翼為突計(jì)貌算馬應(yīng)謠稅樓所千得棗的罵收軋益投和敘在奇應(yīng)你稅織所翁得遺扣炎除預(yù)的叉費(fèi)怖用舉或固損灘失達(dá)。一殖、唉企蜻業(yè)爆所染得紐奉稅諷的損有柿關(guān)周概纖念永棒久直性首差號異噸與叨時(shí)芬間述性點(diǎn)差憲異永牧久刃性惡差動(dòng)異永芹久您性撥差定異萌的夸產(chǎn)續(xù)生榜原渾因遺：由印此污產(chǎn)死生也兩丘種歐結(jié)黨果意：一員是孤稅任前對會(huì)查計(jì)擠利稱潤延大句于挺應(yīng)笑稅串所呢得諷(碎即宗上注述觀第紅1燈、魯4鄉(xiāng)豐種懇情斧況話)貸，從這勢時(shí)僑產(chǎn)陣生坊的寫永灘久典性愧差酸異挎不辜需斯交村所免得宴稅寫，職在珠計(jì)誘算匯應(yīng)凡稅蘋所策得抗時(shí)陵，跪從欠稅湖前蘇會(huì)宿計(jì)葛利桶潤稻中卷扣究除棵永漠久扭性獨(dú)差?yuàn)^異下，賢將撐稅鏡前爹利限潤薯調(diào)境整似為境應(yīng)激稅筋所輸?shù)孟?，水具蹦體繞地贊說說有勞：擺投養(yǎng)資犧債殺券宵的另利筒息羨收磨入跳、麥對皆外戶投級資市分涌回乳的慌利套潤串、福來達(dá)源談?dòng)谝?guī)境揪外箱的猴所盞得知以層及芽稅嗽前娛利間潤缸補(bǔ)雖虧剪等辜。一播、武企竄業(yè)舉所睜得波稅戚的竄有累關(guān)潛概惠念永通久艱性亂差疲異溫與窮時(shí)門間我性播差粉異永困久營性胡差怪異永族久秧性固差射異島的騰產(chǎn)生生崗原書因狹：由便此姥產(chǎn)戚生途兩槽種回結(jié)摸果烘：二悲是孝稅敞前寺會(huì)券計(jì)霜利鈴潤請小弦于素應(yīng)瞎稅增所陰得放(離即民上晃述倆第筆2最、尋3繡種偉情侵況避)扇，傷這丹時(shí)薄產(chǎn)倍生屆的軍永千久紋性任差疑異允需爛要呢交螺納盡所匙得率稅蛛，羅應(yīng)雞將詠會(huì)豬計(jì)頓利雨潤鉗調(diào)恥整情為糧應(yīng)掃稅對所示得良，達(dá)永康久然性絨差菌異喘產(chǎn)嚇生搭的蜜應(yīng)簽交步所躍得鳳稅厲應(yīng)死在愛當(dāng)哨期看確漆認(rèn)味所此得桑稅忍費(fèi)練用標(biāo)。貍?cè)缡P裙款趙支遼出宅、今計(jì)零入塔損夜益艙的仰利衰息亡支精出燙、斃工購資冒、適捐毀贈(zèng)牢、洲贊括助鞏支初出戀、莊業(yè)略務(wù)舌招柿待練費(fèi)廢、它提予取硬的遲壞坡賬道準(zhǔn)票備盡等惰。灶在預(yù)僅獄存鴉在顏永虹久才性梯差扁異武的曾情熔況撈下雨，蟻按炊稅拖前筋會(huì)姻計(jì)雷利華潤秘加端減陣永綠久洪性櫻差帆異固調(diào)腸整洞為握應(yīng)君稅勿所乞得藍(lán)，鮮按潤應(yīng)抬稅伏所色得廣和鉛現(xiàn)同行監(jiān)所欄得津稅償率紡計(jì)塑算山應(yīng)也交曲所幸得繡稅諒作粘為抹當(dāng)虛期型所叛得填稅臥費(fèi)系用朝。一餃、耗企細(xì)業(yè)峰所鍛得格稅反的細(xì)有交關(guān)煎概劈燕念永句久暈性杏差訪異細(xì)與屋時(shí)息間耳性名差控異時(shí)開間銹性附差掠異時(shí)宣間予性河差屈異柱主愉要廚有簡以朽下駁四料種聚類索型回：時(shí)足間改性乘差嫁異饅是柜指劇稅默法忌與解會(huì)俗計(jì)涌制喜度政在究確鄭認(rèn)疾收坐益瓶、粘費(fèi)思用盛或厭損拐失失時(shí)繳的紡時(shí)烈間姨不雙同擠而宿產(chǎn)姿生撞的礦稅絮前浪會(huì)目計(jì)勻利潛潤視與種應(yīng)堂稅亭所縣得賓額調(diào)的啦差暴異渣。宇時(shí)定間碧性朋差拜異襖發(fā)朵生良于艇某播一扎會(huì)葉計(jì)屆期時(shí)間薦，漁但劃在舒以包后拴一渠期繪或扮若難干抱期藏內(nèi)嚼能秘夠歸轉(zhuǎn)陜回抹。一拔、布企鞏業(yè)速所評得遮稅泊的為有站關(guān)李概拼念永乖久否性孕差餃異羅與雞時(shí)禮間惡性詞差醒異時(shí)矛間莊性猛差漏異如叫按臥照外會(huì)食計(jì)吧制背度游規(guī)接定最，墻對封長肝期指股兇權(quán)綱投帽資蠢采招用讀權(quán)下益酬法男核厭算依的唐企同業(yè)攪，抖應(yīng)加在部期牛末封按莫被隆投賞資主企巡壽業(yè)鐘的悲凈討利飲潤稿以者及返投補(bǔ)資屑比晚例遷確洞認(rèn)肢投熊資梨收年益送；肆但溉稅扶法偏規(guī)酬定它，萍如借投逝資舌企盟業(yè)露的基所掏得崗稅壇率眠大急于洗被驕投象資慎企舞業(yè)酬的田稅糊率垮，俯從職被領(lǐng)投戚資抵企泛業(yè)計(jì)分群得瞎的遙利哪潤倍要掘補(bǔ)怖交涌所肥得兆稅狐。補(bǔ)這避部元分濱投勢資棕收終益闖補(bǔ)破交噴的播所墻得廁稅唐需塑待袖投龍資管企隙業(yè)藥實(shí)娃際銀分槳得董利識(shí)潤拐或糾于腥被謠投帆資厲企跡業(yè)隱宣貴告惑分擦派襯利敏潤垂時(shí)漏才妥計(jì)師入梢應(yīng)伸稅蹤蝶所今得退，遍從銜而元產(chǎn)臥生豬應(yīng)恨納鏟稅游時(shí)晉間叔性呆差鐵異與。

企業(yè)獲得的某項(xiàng)收益，在會(huì)計(jì)報(bào)表上確認(rèn)為當(dāng)期收益，但依照稅法規(guī)定需待以后期間確認(rèn)為應(yīng)稅所得1一獨(dú)、多企池業(yè)司所悉得上稅慣的在有租關(guān)遷概央念永圾久段性濱差紅異冬與銅時(shí)拘間星性根差伏異時(shí)驗(yàn)間案性予差坦異如藏產(chǎn)蹈品建保積修誕費(fèi)賊用揪，住按釋權(quán)巨責(zé)局發(fā)嶺生怕制歸原雞則板可侮于韻產(chǎn)君品糧銷煤售詳?shù)膭虍?dāng)伴期休計(jì)義提鑼；夏但孫稅還法栗規(guī)貫定老于醫(yī)實(shí)隙際培發(fā)另生奸時(shí)鋒從套應(yīng)醫(yī)稅爪所擺得槳中婚扣瞞減華，奸從艇而眉產(chǎn)奸生廊可臥抵稅減為時(shí)蠶間熄性優(yōu)差相異河。企業(yè)發(fā)生的某項(xiàng)費(fèi)用或損失，在會(huì)計(jì)報(bào)表上確認(rèn)為當(dāng)期費(fèi)用或損失，但稅法規(guī)定待以后期間從應(yīng)稅所得中扣減2一鉗、蜂企識(shí)業(yè)扭所氧得缸稅碌的笨有盞關(guān)態(tài)概光念永繁久元性茂差默異畫與躺時(shí)喇間祖性抽差晚異時(shí)石間湖性千差艘異如喉某里些案收敵益被稅損法鍬規(guī)芬定您在全逾膽期量一虹定擔(dān)時(shí)芹期毯后土仍磨未昌支推付蜻的妥，壓應(yīng)雄確荷認(rèn)警為奪收掏益柔，巴計(jì)賭入胳應(yīng)鉛稅累所哨得邁；烤但殺按廁會(huì)用計(jì)售制猴度腎確課定信的創(chuàng)原疏則私，兔可繡視距情滔況或于姨以掙后洲期召間睡確切認(rèn)陶收城益盯，調(diào)從宰而羅產(chǎn)跪生宇可越抵笨減付時(shí)偽間渴性準(zhǔn)差位異箭。企業(yè)獲得的某項(xiàng)收益，在會(huì)計(jì)報(bào)表上于以后期間確認(rèn)收益，但稅法規(guī)定需計(jì)入當(dāng)期應(yīng)稅所得3一嫂、挨企腰業(yè)盯所臣得各稅靈的省有尼關(guān)泊概享念永脾久餃性縮慧差捉異編與縱時(shí)腦間荷性拜差某異時(shí)宣間太性扇差決異如客固燈定灶資租產(chǎn)薄折揉舊陽按軍稅灑法嘩規(guī)爹定規(guī)可北以網(wǎng)采喂用蔽加想速吐折競舊呼法脂，紙企灶業(yè)膛出鄭于修財(cái)婚務(wù)媽會(huì)張計(jì)坦目碑的確采論用通直狹線襲法爆，患在累固犯定狗資宿產(chǎn)久使神用仁初樓期模從津應(yīng)慣稅王所揚(yáng)得蘋中青扣賠減形的楊折源舊坦金批額畏會(huì)子大爆于像計(jì)抄入稱當(dāng)溉期共損鬧益站的匯折酷舊舌金貫額祝，遵從暗而張產(chǎn)族生籮應(yīng)洲納荷稅聲時(shí)甚間忘性盡差恒異胃。企業(yè)發(fā)生的某項(xiàng)費(fèi)用或損失，在會(huì)計(jì)報(bào)表上于以后期間確認(rèn)費(fèi)用或損失，但稅法規(guī)定可以從當(dāng)期應(yīng)稅所得中扣減4一諸、醋企焰業(yè)幕所亦得彩稅謀的脫有蔬關(guān)毀概最念永羨久糖性肅差湯異鵝與晴時(shí)獅間掉性謹(jǐn)差咳異時(shí)慎間融性頭差受異如擦固域定沉資趨產(chǎn)視折限舊議按棄稅滲法禿規(guī)抗定跪可疏以塘采網(wǎng)用乓加遇速領(lǐng)折令舊魄法漫，殿企循業(yè)泊出改于熱財(cái)原務(wù)罰會(huì)援計(jì)嫌目唐的蔬采暖用舊直市線娘法舍，澆在控固砌定貧資熟產(chǎn)乒使袋用鍵初劍期哈從貝應(yīng)買稅陰所尊得如中流扣蚊減續(xù)的目折藍(lán)舊罩金點(diǎn)額寒會(huì)湖大躬于胖計(jì)割入秘當(dāng)岔期大損揪益屠的貴折欺舊谷金片額臟，祖從融而惕產(chǎn)寧生養(yǎng)應(yīng)最納印稅柔時(shí)悶間換性舊差括異診。企業(yè)發(fā)生的某項(xiàng)費(fèi)用或損失，在會(huì)計(jì)報(bào)表上于以后期間確認(rèn)費(fèi)用或損失，但稅法規(guī)定可以從當(dāng)期應(yīng)稅所得中扣減4一晌、死企程業(yè)印所燒得敗稅辮的籌有世關(guān)役概帝念永深久君性爪差譜異伯與抱時(shí)皇間殘性川差費(fèi)異小振結(jié)上廳述抵第伴1銷、步4太種丈差曉異挪，睬會(huì)見使顏本喊期透稅脈前偉會(huì)律計(jì)市利奮潤辯大迅于哄應(yīng)牲稅萌所畜得身，企從泰而悼產(chǎn)蝕生應(yīng)攝納稅史時(shí)歸間扮性職差到異璃；而遼第互2木、近3僅種注差攔異潤，許會(huì)硬使堵稅廈前辦會(huì)餡計(jì)完利四潤散小遼于努應(yīng)兇稅啦所弄得磁，宗從杜而遷產(chǎn)憑生毯可抵餅扣時(shí)遙間娛性費(fèi)差躺異左。二盒、飼企考業(yè)絨所泄得從稅竭會(huì)敘計(jì)穩(wěn)的敬理年論戀基爬礎(chǔ)企儉業(yè)宗所父得興稅差是提一節(jié)項(xiàng)助費(fèi)浮用所輔得御稅炎是且為那了私使焰企浩業(yè)抗最柜終瘦擁偶有耍凈朝利每潤沸發(fā)辟生段的屢一癢項(xiàng)雄支鼓出銳，白所憶以淘應(yīng)框作咐為多費(fèi)燙用步，饅可風(fēng)以呼在乖凈肅利財(cái)潤跟前邀扣刮除賢?？缂{期著所施得注稅漂分鼓攤跨咐期匆所握得畜稅愉分計(jì)攤喂的鬧基革本志理謎論合是品，嶺所制有腹時(shí)始間抗性色差螺異椅會(huì)須產(chǎn)商生編所扎得藍(lán)稅嬌影煩響所，炮而泉這擦些成影逐響聰應(yīng)畜與淡這琴些饑時(shí)遺間象性社差線異班的殘經(jīng)次濟(jì)奪事六項(xiàng)腦的下會(huì)可計(jì)恰報(bào)兼告黑相吸配搏比忠。第隆二貫節(jié)襲企擋業(yè)押所珍得勢稅疤的土核卡算設(shè)拔置閃會(huì)汪計(jì)刮帳想戶會(huì)蒸計(jì)挑處址理塘方強(qiáng)法資土產(chǎn)析減長值朱涉邁及搜的足所桃得庭稅園會(huì)織計(jì)吼問劇題第腹二洗節(jié)丟企拐業(yè)至所修得康稅應(yīng)的姑核借算設(shè)瓜置晃會(huì)禁計(jì)火帳蚊戶會(huì)貼計(jì)瀉處脂理專方研法資月產(chǎn)數(shù)減睡值芹涉脾及森的敬所牌得助稅照會(huì)奶計(jì)索問幟題一慶、能設(shè)賠置革會(huì)辱計(jì)綁賬徒戶“祖所茂得搖稅鄉(xiāng)豐”裹賬桃戶—壘—薦損功益我類透賬掙戶期今末奧結(jié)拍轉(zhuǎn)燙本鑒年榆利角潤禾后嘗，鵝“怒所剖得針稅鹿”建賬宜戶哈無宰余陶額借所得稅貸計(jì)入本期損益的所得稅稅額

轉(zhuǎn)入?°本年利潤?±的所得稅額

一事、門設(shè)高置奸會(huì)列計(jì)王賬乖戶“逗所鏈得協(xié)稅饒”蛙賬蘆戶采棍用言應(yīng)鑒付體稅接款毀法種核薪算臂的保企嫂業(yè)蘇：借洲：枝所某得忙稅狡（數(shù)權(quán)字）貸努：銀應(yīng)撥交全稅復(fù)金行—沈—枯應(yīng)向交炒所斤得滿稅根跑據(jù)數(shù)期勞末成按鮮應(yīng)衫稅拋所梢得庸計(jì)限算哄的我本國期匪應(yīng)彩交牌所恢得乏稅赤數(shù)親額一眼、懇設(shè)屑置妖會(huì)告計(jì)祝賬域戶“悔所顫得材稅娛”級賬志戶采享用往納丈稅濃影四響萬會(huì)冷計(jì)呢法奴核來算薯的反企掩業(yè)燙：吊根負(fù)據(jù)曬，借燥：櫻所現(xiàn)得乎稅避（止數(shù)館字難）貸率記僑：鍵應(yīng)舌交議稅波金岡—僚—聾應(yīng)穗交章所哈得佛稅母（數(shù)毯字）借壩或手貸予：甜遞撿延說稅孫款洲（數(shù)壓字）本輸期欠發(fā)賞生幸的允遞弊延鈔稅課款因待航以梢后蘆期宜間旺轉(zhuǎn)風(fēng)回曉時(shí)致，持如拔為燈借晉方嗓余叼額橋：借掩：鍬所翼得德稅貸術(shù)：婚遞同延遠(yuǎn)稅幼款本限期偷發(fā)軟生漂的咱遞餓延虹稅獵款抓待跳以卵后捎期墻間摧轉(zhuǎn)賭回績時(shí)輛，近如冷為撈貸提方寄余羊額勝：借燥：盼遞弱延恢稅割款貸蓋：吸所性得經(jīng)稅根錘據(jù)罵期城末懼按丙本游期真會(huì)恭計(jì)信利扣潤胖計(jì)幫算趣的贏本晴期蘭所麻得愧稅根判據(jù)盯本尤期譽(yù)應(yīng)魔稅怠所指得妄計(jì)疼算白應(yīng)門交啄所柏得遣稅根辟據(jù)閉本摔期五發(fā)乏生憤的秀時(shí)剝間渴性令差隆異陶和嘗規(guī)較定烈的男所躲得虧稅澆率自計(jì)茂算魂的毒對配所轎得哲稅笑的史影線響匙金區(qū)額一被、今設(shè)新置駐會(huì)骨計(jì)勇賬柄戶“兇所臥得蘇稅段”醋賬拜戶采霞用杰債半務(wù)認(rèn)法際核句算譯的豪企示業(yè)脆，頓由隨于廟稅醒率惡變已更酒或撇開蓋征持新晝稅察對嫩遞貿(mào)延校稅暈款英賬戰(zhàn)面閣余顫額緒的偉調(diào)親整叼，壩借垃記子或鳴貸淋記圍本裹賬駱戶腰，幕貸徑記壩或樹借搖記蘇“桃遞午延木稅演款禍”盡賬從戶享。按壓規(guī)蒼定啞實(shí)居行唇所取得都稅炕先共征女后炕返滋的嚴(yán)企他業(yè)異，府應(yīng)蹲在欣實(shí)含際果收赤到罩返揭還將的掀所慶得俱稅潛時(shí)暫，賤沖安減急收繼到移當(dāng)禁期崇的律所彩得勝稅部費(fèi)么用雨。餡企始業(yè)疏應(yīng)和按款實(shí)坑際身收常到艷的摘所垃得寺稅解返吹還相，踩借商記學(xué)“蛇銀圓行秤存離款蠻”微賬件戶急，勞貸哪記腹本肝賬零戶艦。廁期愚末剛，奔應(yīng)祥將規(guī)本波賬閘戶野的付余愿額言轉(zhuǎn)安入驕“循本秩年私利神潤繁”用賬膏戶淚，猜結(jié)斥轉(zhuǎn)鴨后踩本壞賬我戶翼應(yīng)敬無稍余訴額從。一瘦、昌設(shè)陷置權(quán)會(huì)脾計(jì)我賬霧戶“奮遞解延懶稅油款劈燕”沿賬桶戶—承—贏損攝益熔類親賬量戶借遞延稅款貸本期稅前會(huì)計(jì)利潤小于納稅所得產(chǎn)生的時(shí)間性差異影響納稅的金本期轉(zhuǎn)回已確認(rèn)的時(shí)間性差異對納稅影響的貸方數(shù)額

本期稅前會(huì)計(jì)利潤大于納稅所得產(chǎn)生的時(shí)間性差異影響納稅的金額本期轉(zhuǎn)回已確認(rèn)的時(shí)間性差異對納稅影響的借方數(shù)額

債務(wù)法下，貸（或借）余：尚未轉(zhuǎn)銷的時(shí)間性差異影響納稅的金額貸（或借）余：尚未轉(zhuǎn)銷的時(shí)間性差異影響納稅的金額一橡、撤設(shè)常置偷會(huì)機(jī)計(jì)枝賬發(fā)戶“適遞暴延砌稅造款罷”斥賬煮戶—診—潤負(fù)著債吹類姿賬臭戶用怎來喪核包算脆采昌用樸納大稅腐影閥響雪會(huì)湊計(jì)吹法抵進(jìn)魄行礦所街得仍稅液會(huì)跑計(jì)慘處晚理蜜的辮企折業(yè)膛，池由砍于嘴時(shí)箏間昏性域差耗異濕影枯響費(fèi)所糞得詞稅婦的慢金炸額盜，現(xiàn)以嚷及需以燙后跨各返期策轉(zhuǎn)賞回動(dòng)的勿金乏額錫。采閑用幸納都稅吹影已響絮會(huì)詳計(jì)紫法膚對鑰所辣得坐稅迫的車核奴算純方內(nèi)法油見紗“收所田得全稅可”愛賬閣戶抄。一趣、彩設(shè)喝置櫻會(huì)現(xiàn)計(jì)燙賬贏戶“烘遞節(jié)延閃稅狗款喬”部賬躬戶企厚業(yè)學(xué)接炸受校捐猛贈(zèng)萬(叫不限包樹括院外菠資兼企桂業(yè)屬)獄的點(diǎn)非興現(xiàn)屬金松資兼產(chǎn)縱未菜來詳應(yīng)跑交晝的據(jù)所利得句稅漸，論也蘋在笛本勉賬穿戶踩核致算考。企苗業(yè)伙接蒼受欲捐再贈(zèng)襖的份非每現(xiàn)訊金騾資興產(chǎn)暈，備應(yīng)革按撥會(huì)座計(jì)田制津度韻規(guī)砌定疤確號定鈔的此價(jià)藥值鄰，蜜借菠記貿(mào)“臘固逃定呆資你產(chǎn)限”瞇、錫“養(yǎng)無佛形除資盤產(chǎn)示”停等互賬句戶輔；責(zé)按踏會(huì)秀計(jì)剛制玩度倆規(guī)怒定逢確角定椒的吧價(jià)能值禾計(jì)刪算蓄的哭未皆來淹應(yīng)灶交城所熊得棗稅膛，添貸擠記邊本堡賬藏戶負(fù)；鄭按喊會(huì)勻計(jì)狗制垮度師規(guī)紋定據(jù)確語定她的苦價(jià)蕉值造減贏去涼未柄來麥應(yīng)型交鞭所萌得執(zhí)稅致后邀的婆余浪額敢貸醒記翼“貿(mào)資睜本好公絹積趕”威賬督戶霜。一棕、略設(shè)撲置律會(huì)才計(jì)括賬闖戶“休遞流延續(xù)稅克款褲”慕賬霜戶企巴業(yè)晶使遠(yuǎn)用集、彎攤陽銷捕或等處歇置字接府受應(yīng)捐季贈(zèng)星的探非佛現(xiàn)嗽金五資罵產(chǎn)志時(shí)逗，衛(wèi)按希規(guī)功定輕應(yīng)躍交耕的橫所頓得境稅營，悅借娛記內(nèi)本荒賬把戶增，游貸串記少“凍應(yīng)汁交奶稅穗金您—珍—眠應(yīng)摧交駕所走得注稅悟”炒賬恩戶盲。本懶賬印戶渡期相末樹貸螞方濁或副借稱方搜余盆額哭，槍反勿映沉企哭業(yè)謎尚棵未巖轉(zhuǎn)好回謠的績時(shí)繞間炭性燈差傳異阻影定響鴿所島得垮稅門的伙余淹額視，泰以月及萍接貝受食捐遲贈(zèng)頑非狀現(xiàn)設(shè)金飼資償產(chǎn)襖未群來和應(yīng)縱交命所覽得幫稅掃的魂金志額染。企敗業(yè)蔑應(yīng)卷當(dāng)襲設(shè)珍置械“蒙遞剖延夫稅送款笛備教查晝簿狹”尋，池詳涌細(xì)執(zhí)記單錄宴發(fā)逝生財(cái)?shù)募畷r(shí)箏間拖性要差禁異終的秧原午因孩、邊金牛額鑰、段預(yù)澡計(jì)路轉(zhuǎn)釘回割的橫期腿限能、救已計(jì)轉(zhuǎn)膽回催的忙金涌額可等射。二器、柔會(huì)蹄計(jì)言處鞋理匙方拿法由英于忍會(huì)釘計(jì)窩制楚度淚計(jì)諷算歲的絕稅律前難會(huì)刮計(jì)度利花潤門和疲按猾稅們法習(xí)規(guī)裳定華計(jì)秋算底的鐵應(yīng)腳稅工所渠得貓之娘間亡的崇差遲異包，靠在催會(huì)循計(jì)假核移算加中雷可蛋以怒采正用艷兩嶺種倚不統(tǒng)同膏的貸方智法鑄進(jìn)孔行躁處乘理每，溉即碧應(yīng)羞付臺(tái)稅獻(xiàn)款賓法研和冒納費(fèi)稅輩影欣響腸會(huì)怠計(jì)述法農(nóng)。二焰、絹會(huì)頓計(jì)猾處昂理左方映法應(yīng)芝付倆稅王款師法曠(翼當(dāng)座期君計(jì)席列尊法艷)應(yīng)慎付慎稅歌款抬法志將祝本歪期僚稅吊前筐會(huì)津計(jì)腎利濕潤偷與擱應(yīng)溉納刺稅厲所宏得猾額國之襪間恥產(chǎn)腰生肚的繭差垃異棵均業(yè)在窯當(dāng)較期輩確勿認(rèn)圈所減得京稅第費(fèi)很用碼。北其辛特霧點(diǎn)俗是槳按般照艷稅世法榆的云規(guī)址定炊，味將孔本佳期蠅稅步前披會(huì)尤計(jì)辦利插潤塊調(diào)難整攝為飽應(yīng)墳稅漸所阻得擴(kuò)，螺并金按老照灣應(yīng)象稅折所神得貼計(jì)殺算翠本坐期眼的貪應(yīng)要交續(xù)所想得賢稅呈和癢本驗(yàn)期廚的復(fù)所去得勒稅拼費(fèi)捏用肆。唉本刃期必發(fā)定生置的低時(shí)騾間跳性競差瓜異頑不航單窗獨(dú)脾核城算布，乳與緒本果期周發(fā)綿生摔的贏永化久雕性么差艙異柜同重樣武處駛理忽。二管、像會(huì)堂計(jì)企處搖理仍方巧法應(yīng)乒付需稅用款慕法乒(截當(dāng)泰期俊計(jì)威列替法角)【漠例購4功】慢某除企招業(yè)唉核管定守的溫全醒年說計(jì)禿稅災(zāi)工恨資唉總吧額爬為1寧0掙0哭0段0所0蛋元輸，宇2狀0精0幕2子年雁實(shí)殲際敬發(fā)墨放你的僻工欲資渠總盯額涉為胡1辨2足0灰0紋0愛0券元技。限該悄企趁業(yè)陳固頌定通資喘產(chǎn)紙折慮舊古采患用亦直露線遇法顫，銅本息年晚折稠舊產(chǎn)額夸為幕5蹲0家0潑0茫0鞭元射，吧按噸照某稅曠法惑規(guī)功定采設(shè)用古雙貨倍盆余稿額她遞腿減龍法抬，響本襖年征折到舊穿額奮為倡6欺5膝0脾0翠0刺元私。拌該客企朗業(yè)帖2兇0評0思2尾年辦利陷潤號表摩上挖反煩映咐的枕稅宣前知會(huì)處計(jì)利勁潤熄為獨(dú)1塞5逆0段0演0找0促元這，羊所辰得交稅婚率萌為喪3編3灰％舒。二宇、想會(huì)組計(jì)攏處隙理眠方條法應(yīng)課付拳稅趁款設(shè)法龜(百當(dāng)提期吵計(jì)慘列雙法卷)該租企古業(yè)摩本篇期扁應(yīng)掀交搬所莫得匙稅詳和劇本價(jià)期汗所申得賢稅音費(fèi)灣用誘如構(gòu)下翅：稅卸前游會(huì)純計(jì)詠利懼潤扣1刃5挎0外0擁0稀0加勒：劣永窯久腳性賺差父異還2菜0直0素0綁0減立：嘉時(shí)旨間肺性忙差子異斧1抬5靈0廁0轎0應(yīng)孟稅撫所彈得搞1頃5打5妙0軌0敬0所畢得度稅裙率詢3唯3釋％本偷期露應(yīng)紐奉交辭所巧得勺稅群5告1雜1桌5察0本演期楊所粘得師稅害費(fèi)易用餓5物1飲1墻5險(xiǎn)0二次、樸會(huì)培計(jì)易處細(xì)理著方續(xù)法應(yīng)曾付耗稅品款為法丘(平當(dāng)敵期蘿計(jì)務(wù)列局法虹)根述據(jù)陣計(jì)宣算槐結(jié)輕果朽，迫編青制關(guān)如戚下軋會(huì)眠計(jì)灶分焦錄魔：實(shí)便際壘上毒交丸所含得褲稅羽時(shí)始，謎編殺制贏如猶下陳會(huì)脹計(jì)兄分雞錄哨：借京：撈所臨得庫稅5森1競1港5枝0貸啄：磚應(yīng)隨交錦稅邀金歸?術(shù)a努?塵a佛應(yīng)顛交辭所慰得界稅5殺1秒1下5氣0借宜：弟應(yīng)之交巾稅守金梁?剃a隨?裁a撫應(yīng)補(bǔ)交倉所鏟得何稅5售1妙1污5旱0貸衣：趁銀鴨行屬存逼款5駛1逼1軋5具0二還、霧會(huì)潑計(jì)虛處怒理馳方佳法納熄稅層影屑響雨會(huì)拖計(jì)膜法納觀稅監(jiān)影導(dǎo)響賄法肚指母將疑本宰期伙由琴于參時(shí)概間銜性你差恒異禾產(chǎn)恨生蓄的養(yǎng)所珠得炮稅斥影煮響腎金泥額州遞倚延勢和搬分欣配老到字以月后基各秒期憂。診在必這冤種羊方粘法驗(yàn)下優(yōu)，舟本斯期膜所面得姨稅疲費(fèi)羊用壤是鉗按制照袋會(huì)方計(jì)民準(zhǔn)腔則遍計(jì)階算嘆的儉本氧期銷稅棍前旅會(huì)旱計(jì)堡利貝潤提來吹進(jìn)雄行駝?dòng)?jì)訪算賣確脾認(rèn)緩的遮，鉗以挽達(dá)品到您一打定推時(shí)陪期斧的餃?zhǔn)辗婵嗯c座一受定面時(shí)胡期碧的株所堆得有稅鑒費(fèi)侄用聞相洲配召比線?？枚鼞?yīng)飾交艷所宗得木稅醬作歡為冰一投項(xiàng)妥負(fù)第債圖也幫應(yīng)鍛同而時(shí)淺確壓認(rèn)襯，看但凈它肥是棚根枕據(jù)聞應(yīng)缺納悄稅萍所雕得絕額嘆計(jì)化算乖的究。這兩評者判間傅時(shí)饑間跌性幫差幫額進(jìn)作足為湯遞那延墳稅吩款弄項(xiàng)著目糊在飾有吉關(guān)躬會(huì)止計(jì)盲期罷間訂攤僅配鏈。知至羽于把永稱久頁性芳差齒異滅則乓在留產(chǎn)緞生哥的互當(dāng)倚期計(jì)確箱認(rèn)妄為室所年得若稅狐費(fèi)泥用卸或堅(jiān)抵顧減菠所需得渠稅伯費(fèi)錯(cuò)用基。二墳、來會(huì)勸計(jì)距處名理乖方微法納戒稅戶影屆響仁會(huì)紐奉計(jì)凈法【謠例慈5匪】須仍邀用笛例襪4倒的誓資噴料異，誘按漿納肅稅讓影恰響境法冒處蘭理晶。稅耳前踏會(huì)窩計(jì)秘利休潤鄙1跌5的0顏0搞0外0加曠：騎永仇久葛性齒差唱異絹2捉0雨0語0職0減準(zhǔn)：鏈時(shí)甲間順性飄差幅異艷1賀5秩0穩(wěn)0葉0應(yīng)蝕稅萍所窯得兼1稠5專5嗽0幣0款0所扭得悠稅張率芹3乒3姓％本題期親應(yīng)省交帥所率得漆稅研5桶1上1叉5假0應(yīng)庸納昆稅綠時(shí)直間心性頌差盆異藝的槐所他得死稅哪影落響慨金炸額網(wǎng)(瀉1歷5譜0蹦0抵0憑×鳥3乳3其％些)氧4僚9守5群0胡本蔽期懲所虎得悉稅廁費(fèi)呈用控(袍5剃1膠1喉5件0蒸＋歐4風(fēng)9歲5淹0岔)借5麥6糟1投0鍬0二盒、律會(huì)竹計(jì)榨處返理何方色法納廣稅摔影騰響炭會(huì)辰計(jì)耽法根固據(jù)奪計(jì)雀算嫩結(jié)勻果晃，俯編側(cè)制路如燃下流會(huì)掙計(jì)蘇分滾錄我：從莊上登例丙可稼以責(zé)看刪出出，咐在桌納壇稅煮影賊響糟會(huì)目計(jì)光法史下認(rèn)，生不芝管持稅政前掌會(huì)陸計(jì)濱利患潤潮多池少釣，賣在撕稅寺率購不沒變忠的旦情轟況擊下月，矛應(yīng)給交靜所結(jié)得添稅農(nóng)都岔按癢納站稅易所感得藥計(jì)糖算繭，霉雖須然穴本采期誦計(jì)兆入財(cái)利歐潤生表漸的飛所浙得仔稅注費(fèi)抽用貍和士計(jì)噴入叉資億產(chǎn)慰負(fù)班債總表錯(cuò)的勾“奶應(yīng)衰交鏡稅其金闊”俗賬毀戶艘金調(diào)額泥不棋同利，梳但景在糧固最定喜資昨產(chǎn)舟的突整叢個(gè)立折墓舊定期及內(nèi)明兩丙者毒的顛金咽額兔應(yīng)籃是聲一范致型的洞。借恨：奸所趣得雪稅5惡6全1北0訴0貸設(shè)：我應(yīng)考交艦稅犧金仙?全a康?沾a衣應(yīng)拴交螺所糞得續(xù)稅5副1寸1株5趨0遞字延駛稅湯款4雹9容5仔0二隱、卷會(huì)封計(jì)單處獲理忍方疊法納歐稅顧影插響艙會(huì)慈計(jì)淘法企好業(yè)姥的掘稅扣率加不驚是挖固浙定告不個(gè)變婚的脈。跌在流稅配率擾變殺動(dòng)庫和舉開繁征欺新舉稅潤的情情申況傳下介，臟具爸體舊運(yùn)糊用狀納粱稅鑄影云響路會(huì)仿計(jì)鏈法求有窗遞幸延餐法羞和商債石務(wù)袋法霉兩浴種頑常籠用佩方瀉法哀。二辯、身會(huì)球計(jì)逮處抽理慘方罷法納包稅姑影抖響仙會(huì)員計(jì)盯法遞禾延姿法傲是屠指主將鐮本扮期樓因夠時(shí)綠間慣性耳差寒異詳而斃產(chǎn)兵生賴的議影臥響婚所多得織稅亮的蔬金冠額錢，廚遞沃延葵和米分賊配弱到猛以礙后胞各吩期漁，廢并蠢同貫時(shí)萬轉(zhuǎn)卻回瘋原胃已笑確叫認(rèn)伏的岔時(shí)晃間掏性槍差峽異但對盯本惠期浪所丈得酬稅抄的秋影巡壽響膀金央額祝。1遞延法二駝、裳會(huì)辨計(jì)漁處刊理千方呆法納憂稅診影年響客會(huì)桐計(jì)擱法遞悠延究法啊的新特澇點(diǎn)槽在奧于間：第郊一顛，朋采馳用壩遞妖延斤法倘核擠算掠時(shí)天，子資仔產(chǎn)賀負(fù)贏債谷表觸上脊反態(tài)映直的住遞脫延戀稅穿款撤余的額畢，晶并遺不與代踐表流收洞款掏的拘權(quán)拐利孝或蘿付持款益的惹義案務(wù)沸。藥遞邊延憤稅統(tǒng)款尼的南賬請面丘余賣額差是聰按動(dòng)照調(diào)產(chǎn)或生裙時(shí)私間慌性會(huì)差足異集的擋時(shí)簡期知所炭適河用更的剝所勻得紅稅她率救計(jì)姨算緊確抽定決，線而遼非筐現(xiàn)巨行奇稅夾率蔑計(jì)柱算存；桂在撈稅涂率辯變側(cè)動(dòng)珍或曉開咱征測新謝稅遵時(shí)撈，淡對國遞伏延暗稅森款秘的稠賬光面猾余劑額姿不齒作任調(diào)宗整同，不即夾遞溜延捷稅叛款艱的束賬濫面憤余荷額黃不難符越合鴨負(fù)扮債天和宿資齒產(chǎn)租的排定謎義浪，竹不繪能閣完瓦全攏反勁映忙為氏企附業(yè)御的蹤蝶一宏項(xiàng)都負(fù)態(tài)債膠或自一指項(xiàng)至資饒產(chǎn)南。二阿、斤會(huì)增計(jì)那處終理怒方碗法納街稅曲影是響啦會(huì)苦計(jì)嫌法遞棉延宿法嘆的哀特瞇點(diǎn)端在倆于盆：第倍二沙，修本牛期袋發(fā)喚生善的含時(shí)螺間瓶性痛差農(nóng)異臂影懼響貨所蜓得劉稅糾的運(yùn)金器額媽，跳用嶼現(xiàn)間行眉稅認(rèn)率慮計(jì)茅算擋；歌以墨前瞧發(fā)卡生宇而后在臨本栗期咽轉(zhuǎn)瞧回茅的袖各堅(jiān)項(xiàng)耍時(shí)矛間臘性散差穴異喊影伸響僚所怕得改稅神的搞金死額淋，邪一攻般貼用宰當(dāng)山初修的猴原本有掠稅竄率母計(jì)幅算樣。二跪、儀會(huì)芬計(jì)借處判理秧方吉法納老稅瀉影拿響青會(huì)俊計(jì)閑法采叔用聲遞肅延訪法細(xì)時(shí)變，薦一污定她時(shí)觸期齒的半所宮得撒稅需費(fèi)葛用鞏包濤括你：本昏期嗚應(yīng)蝴交甲所寄得頓稅警；本耳期析發(fā)演生箏或姓轉(zhuǎn)鹽回疤的岔時(shí)湯間撐性稻差足異平所兼產(chǎn)居生撒的奏遞顧延建稅補(bǔ)款辮貸甘項(xiàng)甚或器借素項(xiàng)勾。二膝、別會(huì)迫計(jì)漠處符理盾方蘋法納伯稅雕影踢響遍會(huì)信計(jì)叉法遞乓延缺法度下臘所蟻得心稅箏費(fèi)嶼用雄計(jì)凡算慚公墊式忌如避下晃：本期所得稅費(fèi)用＝本期應(yīng)交所得稅＋本期發(fā)生的遞延稅款貸項(xiàng)金額－本期發(fā)生的遞延稅款借項(xiàng)金額＋本期轉(zhuǎn)回的前期確認(rèn)的遞延稅款借項(xiàng)金額－本期轉(zhuǎn)回的前期確認(rèn)的遞延稅款二阿、客會(huì)溉計(jì)葵處顆理塵方梅法納攪稅序影脖響閘會(huì)團(tuán)計(jì)輔法遞欣延也法藏下碰所銅得合稅睡費(fèi)肝用局計(jì)美算肅公純式蘋如頭下祝：貸項(xiàng)金額本期發(fā)生的遞延稅款貸項(xiàng)金額＝本期發(fā)生的應(yīng)納稅時(shí)間性差異×現(xiàn)行所得稅稅率本期發(fā)生的遞延稅款借項(xiàng)金額＝本期發(fā)生的可抵減時(shí)間性差異×現(xiàn)行所得稅稅率本期轉(zhuǎn)回的二匠、宇會(huì)錢計(jì)刊處皮理鼓方厭法納妖稅推影竭響盡會(huì)辱計(jì)違法遞膏延懶法彎下您所之得絮稅濱費(fèi)由用斜計(jì)畜算跟公鍛式評如勸下莖：前期確認(rèn)的遞延稅款借項(xiàng)金額＝本期轉(zhuǎn)回的可抵減本期應(yīng)稅所得的時(shí)間性差異(即前期確認(rèn)本期轉(zhuǎn)回的可抵減時(shí)間性差異)×前期確認(rèn)遞延稅款時(shí)的所得稅稅率二柄、竭會(huì)才計(jì)究處渴理日方召法納叉稅模影臣響披會(huì)從計(jì)捧法遞艙延株法披下舟所錯(cuò)得年稅宏費(fèi)劣用承計(jì)善算紀(jì)公大式匙如余下紹：本期轉(zhuǎn)回的前期確認(rèn)的遞延稅款貸項(xiàng)金額＝本期轉(zhuǎn)回的增加本期應(yīng)稅所得的時(shí)間性差異(即前期確認(rèn)本期轉(zhuǎn)回的應(yīng)納稅時(shí)間性差異)×前期確認(rèn)遞延稅款時(shí)的所得稅稅率二萍、喜會(huì)丹計(jì)夾處替理慌方污法納經(jīng)稅祥影融響謙會(huì)敵計(jì)而法【令例么6飯】缸某陜公杰司頸一苗項(xiàng)目設(shè)仙備跨原臣價(jià)急1每2盲0扣0攀0惱0什0您0鍬元持(與不賢考交慮坦凈罩殘凈值有影刃響管)阿，續(xù)稅差法柜規(guī)毅定悲的刊折勺舊英年扯限將為活6父年津，洞會(huì)國計(jì)罰規(guī)認(rèn)定漠的耍折迅舊親期王為青3流年川，弊按紙3議年相計(jì)敗提好折雙舊仰。都該牧公贏司需前細(xì)2抬年裹每剃年躍實(shí)脈現(xiàn)波稅譽(yù)前靠會(huì)篩計(jì)粉利箭潤郊2礦0極0娃0廊0棋0獸0技0理元靠，雹后驚4溪年盟每絮年抹實(shí)顯現(xiàn)錦稅僵前全會(huì)知計(jì)統(tǒng)利般潤捉2濁8朗0程0獄0粱0悼0月0必元諸。曲公允司元前毅2胞年姑所暫得艦稅敬率縣為嘗3柏3閉％頌，湖后害4樂年駝所且得緣瑞稅嘩率桌為湖1符5害％無。二噴、濤會(huì)恨計(jì)寨處井理利方灑法納妻稅販影侵響浴會(huì)叮計(jì)濾法第眠1購、躺2燃年津所將得衡稅冰計(jì)算算洗及仗會(huì)墊計(jì)踐分錦錄億：按嫂稅美前螞會(huì)舌計(jì)乖利驗(yàn)潤步計(jì)油算吸的家所羽得矮稅羽＝連2終0看0貞0垃0患0泥0找0怒×用3部3灰％耐＝陪6知6胸0斜0名0棒0強(qiáng)0吧(盯元插)庭按勁稅陶法挽規(guī)林定遭計(jì)筐算卻的茄應(yīng)嫁交碗所冰得益稅堵＝鄉(xiāng)豐(貿(mào)2勁0順0慮0補(bǔ)0細(xì)0滑0叉0粱＋與2睡0散0屈0鉤0詢0氣0橫)魔×家3薪3渣％遞＝灰7帥2證6剪0雷0紡0蒼0致(俗元悠)增時(shí)眼間宴性胃差齒異浩對撕納棗稅捷的沉影博響埋額威＝光2忽0章0誓0輸0榴0亦0瞧×蛇3污3蒸％旨＝建6妖6險(xiǎn)0駱0叛0輩0純(劍元遷)二限、民會(huì)約計(jì)畫處犯理深方狗法納役稅煤影煉響靠會(huì)件計(jì)陷法第押1碗、喚2哀年次所告得該稅楊計(jì)木算瞎及巖會(huì)耀計(jì)路分賞錄月：根拳據(jù)司計(jì)臉?biāo)氵_(dá)結(jié)敏果區(qū)，踐編牛制形如躲下宗會(huì)沾計(jì)宵分棉錄?。航栌玻簩盟o得撐稅6凈6租0號0右0焰0第0遞侄延復(fù)稅始款6攀6勁0橫0斤0丙0貸恭：寫應(yīng)截交裹稅椅金秧?績a蹲?絡(luò)a賞應(yīng)江交惡所也得贊稅7灶2巴6但0奇0忘0愛0二夏、催會(huì)盤計(jì)筐處銅理接方碼法納咸稅眨影喪響球會(huì)蝦計(jì)慈法第攜3鎮(zhèn)年捎應(yīng)供交慕所府得動(dòng)稅充的含計(jì)路算毫及翼會(huì)密計(jì)應(yīng)分礎(chǔ)錄燦：按退稅語前舊會(huì)抖計(jì)俘利壞潤開計(jì)刺算獄的嬸所蜓得董稅手＝摘2惡8對0拐0買0特0今0膀0忙×付1首5拉％為＝侵4沃2堆0向0展0煉0剪0鞏(朱元疼)喪按少稅唱法午規(guī)痰定遲計(jì)陷算世的甘應(yīng)子交他所肆得丸稅瘦＝勉(罩2塵8賭0村0羅0相0屋0糧0揮＋略2痕0漲0斬0仙0迎0手0聚)騎×察1欺5溝％香＝都4則5貍0饒0井0咸0綱0稼(燒元言)滲時(shí)流間裂性肥差熔異愈對殖納關(guān)稅確的死影佛響擇額價(jià)＝旁2撥0磨0賞0雕0莊0白0本×延1扭5昏％匪＝涂3鴨0嫂0毒0儀0速0賤(予元要)二竄、游會(huì)慶計(jì)挨處榴理脹方搶法納也稅距影乎響庭會(huì)螞計(jì)過法第瘦3柳年滲應(yīng)隸交疏所晨得謀稅幟的萬計(jì)場算瀉及撤會(huì)康計(jì)根分妻錄爐：根未據(jù)傘計(jì)與算述結(jié)乒果星，萬編酬制裳如愛下液會(huì)快計(jì)輕分蘋錄瞧：借汗：泉所性得向稅4巡壽2法0膀0頓0顫0騙0遞飼延喉稅蠟款3武0搭0泄0尼0香0貸側(cè)：牢應(yīng)群交濃稅矮金歇—應(yīng)—割應(yīng)炕交冶所繪得賀稅糖4懷5姓0裙0泳0榜0赴0二營、淹會(huì)惠計(jì)彼處轉(zhuǎn)理鳴方綢法納錦稅特影板響火會(huì)墳計(jì)擦法第駱4浮、循5葬年盡應(yīng)那交教所生得罷稅拆的份計(jì)伸算錦及仍會(huì)談?dòng)?jì)總分布錄至：按摩稅秘法請規(guī)熔定在計(jì)嬌算邪的腳應(yīng)繼交掀所閉得阻稅樹＝趣(警2低8都0鍋0碰0搜0懲0輸0愛－膝2則0譯0躁0寶0冒0部0略)繭×尿1躍5鴿％醋＝獵3紙9愧0揪0燦0軌0濃0啟(色元晚)盾所漂得餓稅端＝紡按賀稅御法羞規(guī)闊定犯計(jì)瞧算副的廚應(yīng)濕交柔所盤得我稅牛＋默遞貓延上稅惕款扭＝化3潔9近0潛0犯0卸0掀0杯＋柜6雅6挑0賞0隊(duì)0辜0恒＝直4丟5脂6浴0蛾0脂0熟0止(閥元上)二報(bào)、膨會(huì)察計(jì)書處肝理脅方熔法納廢稅隱影洋響獸會(huì)徐計(jì)能法第規(guī)4夾、橋5惕年確應(yīng)田交鏈所贏得日稅特的指計(jì)欠算窄及沃會(huì)蒙計(jì)躲分刷錄御：根宿據(jù)礎(chǔ)計(jì)功算貴結(jié)讀果桿，饞編菜制拌如怕下動(dòng)會(huì)色計(jì)屑分形錄躁：借脖：拖所睛得久稅4蜘5兵6堵0摧0酬0自0貸慎：察遞鏟延盤稅龜款6系6虧0挎0緊0評0應(yīng)凍交哪稅掏金旋?致a請?溉a萬應(yīng)流交臘所擔(dān)得謠稅3極9興0附0慈0鐵0泉0二淚、排會(huì)結(jié)計(jì)猾處澆理宰方妨法納之稅趟影杯響簽會(huì)昨計(jì)徐法第有6舉年雪應(yīng)美交魔所啟得悲稅嗚的淡計(jì)序算全及塘?xí)∮?jì)宋分昂錄巖：所孕得已稅?。酵?座9臉0態(tài)0糧0童0敢0憤＋歲3蜂0范0刑0心0葉0店＝倉4枕2杏0說0訂0答0哈0連(薪元湊)根秤據(jù)芹計(jì)蓬算宿結(jié)泰果遙，時(shí)編縱制傘如糕下退會(huì)豆計(jì)黃分罵錄悅：借斬：沈所春得北稅4道2兆0樂0窄0蓋0良0貸目：啞遞儀延兩稅玩款3太0攻0攏0沉0觸0應(yīng)喊交冶稅叮金鏟?燈a俘?安a倉應(yīng)疤交認(rèn)所容得給稅3囑9首0霉0泛0名0視0二仆、飽會(huì)濟(jì)計(jì)課處奪理蔥方妻法納躍稅飲影跡響寬會(huì)悉計(jì)純法債燈務(wù)腦法腔是淡將缺本睜期蝦由郊于廢時(shí)傘間疫性跳差善異垂產(chǎn)肅生辰的晨影閣響率所閥得館稅短的呢金鏡額據(jù)，恰遞污延掀和仆分斧配康到腫以煉后鍵各沒期絲式，庸并葵同饑時(shí)起轉(zhuǎn)化回佛已取確邁認(rèn)疲的折時(shí)邀間比性原差漸異胳的洽所話得棕稅置影僑響狂金嫂額以，厲在姿稅輝率易變也動(dòng)貫或匠開叔征撒新申稅陳時(shí)泉，顆需承要?jiǎng)?chuàng)調(diào)哈整覽遞響延扭稅杰款顯的給賬偉面乎余識(shí)額驚。2債務(wù)法二擠、創(chuàng)會(huì)虎計(jì)吊處悅理盯方正法納津稅佩影礎(chǔ)響刮會(huì)剪計(jì)譯法債商務(wù)疲法名的狐特括點(diǎn)愧在梢于受：夸①哭在鈔債設(shè)務(wù)槳法恨下獸，穩(wěn)本唇期推的趁時(shí)搏間喝性缺差嫂異京預(yù)誦計(jì)碧對喪未靜來什所錯(cuò)得初稅籠影較響兵金匙額蔥，喊在互資樂產(chǎn)濟(jì)負(fù)意債藏表鉛上夢表蔥現(xiàn)泉為親未霸來辜應(yīng)假付呀稅嚇款駱的仍債憂務(wù)再，裂或敬代窩表洞預(yù)侵付棍未奔來針稅納款博的監(jiān)資爬產(chǎn)渴。箭采再用繞債配務(wù)楊法蹤蝶進(jìn)筋行虧會(huì)喬計(jì)秧處月理狐時(shí)畫，再遞擔(dān)延座稅網(wǎng)款偉的娃賬糊面撿余糠額叉按字照統(tǒng)現(xiàn)岡行奶所部得易稅股稅夕率粱計(jì)當(dāng)算似，集而殊不掏是嬌按苦照兄產(chǎn)顯生臣時(shí)席間殺性暑差光異偽的浸時(shí)太期笑所伏適笑用從的沸所低得融稅遼稅供率犬計(jì)好算疏。多因旅此趁，恩在蟲稅員率沖變紙動(dòng)船或槽開柴征猾新削稅便時(shí)揮，味遞緣瑞延享稅錄款督的枯賬值面粒余桿額廟要鵲進(jìn)湊行灘相屬應(yīng)哪的表調(diào)炸整西。辰②尾在賤采碰用艷債澇務(wù)痰法螺時(shí)轟，陸本請期絡(luò)發(fā)殖生逝或摔轉(zhuǎn)等回倘的作時(shí)邀間賊性其差飼異盈的滾所惱得運(yùn)稅沙影獎(jiǎng)響角金耍額時(shí)，座均古應(yīng)檢采束用陽現(xiàn)稼行鐘稅沉率獸計(jì)迷算鋸確司定表。二出、仁會(huì)衰計(jì)藥處正理拿方哭法納脊稅簡影鑒響智會(huì)慚計(jì)允法采躍用營債馬務(wù)贊法裂時(shí)浙，括一蝴定萍時(shí)漢期喚的陡所繼得興稅玩費(fèi)哥用州包賓括筑：本影期嘗應(yīng)峰交俯所斬得瞇稅吉；本恒期墊發(fā)獄生邪或滴轉(zhuǎn)響回愁的