所得税费用

所得税费用（或利益）

Income tax expense ( or benefit )

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。

Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income .

所得税费用在公司获得利润时才发生。

The income taxes expense accrues as profits are earned .

第二十四条所得税费用应当在利润表中单独列示。

Article24The income tax expenses shall be presented separately in the profit statement .

对个人所得税费用扣除标准的若干思考

Consideration into Cost Standard Deduction of Individual Income Tax

美国联邦个人所得税费用扣除制度对我国的启示

Expense Deduction Rules of American Federal Individual Income Tax and Their Implications for China

对现行个人所得税费用扣除的缺陷分析

A Defective Analysis of " Expense Deduction " for the Present Individual Income Tax

个人所得税费用扣除标准调整的测算

An Econometric Analysis of the Adjustment of the Deductive Standard of Personal Income Tax

这样，补税后，企业利润大幅减少上市后，企业所得税费用将大大增加。

In this way , pay an overdue tax corporate profits after the significantly reduced after the listing , corporate tax costs will be greatly increased .

在这个分录中借记的账户-所得税费用，是一个费用账户，在收益表中往往作为最后一个减项出现。

The account debited in the entry , Income Taxes Expense , is an expense account that usually appears as the very last deduction in the income statement .

在本例中，太阳风公司损益表上的所得税费用是100美元，资产负债表上的应付所得税减少额是10美元。

In this example , the Solarwind Corporation has income taxes of $ 100 on the statement , there is a decrease in income taxes payable of $ 10 on the balance sheet .

但是递延所得税费用在检测避免盈余损失的盈余管理行为上并不具有解释能力，这与国外的研究结论并不一致。

However , when applying to detect the behaviour of avoiding reporting loss , deferred tax income does not associated with earning management . This is slightly different with results of research in foreign countries .

本文采用了新的视角和手段，从递延所得税费用角度出发研究企业的盈余管理行为，为研究企业的盈余操纵行为提供了新的方法。

In this study , a new perspective and means are approached . This study researches on earning management from the perspective of deferred tax expense , which offers a novel approach on researching earning manipulation .

实证检验证实，递延所得税费用确实成为利润平滑的手段之一，即采取资产负债表债务法对上市公司利润平滑行为具有显著增量作用。

Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means , That is the balance sheet liability method have significant incremental effect on the listed companies ' behavior of profits Smoothing .

其中理论支持方面为关于递延所得税费用的研究，研究设计为在这些理论的基础上提出研究假设、进行样本筛选以及模型的建立。

The theoretical basis is about researches on the deferred income tax expense . Furthermore , research design is about hypothesis-setting , sample-selection and model-selecting based on these theories based on assumptions made , the sample selection and model choice .

一个在所得税和费用帐户上做手脚的人，有原谅他朋友如是做的倾向。

A man who cheats on his income tax and on his expense account tends to condone these practices in his friends .

所得税是费用还是收益分配的界定，直接影响所得税性质的界定。

Whether income tax is the bounds of expense or those of the income distribution directly influences the bounds of the nature of income tax .

因此，笔者提出按宽税基、低税率、简税制原则改进个人所得税的费用扣除标准、税率及征税方式；

So according to principles of tax base , low tax rate and simple and easy tax system , the author propose to improve the expense deduct standard , the tax rate and the way of the levy ;

扣除所得税和其他费用，他的薪水比名义上的数额的一半多不了多少。

By the time income tax and other changes are deducted , his salary amounts to little more than half the norminal amount .

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。

It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice .

提高个人所得税工薪所得费用扣除标准，合理调整税率结构，切实减轻中低收入者税收负担。

We will raise the individual income tax threshold on salaries , reasonably adjust the tax rate structure , and genuinely reduce the tax burden on low-and middle-income people .

在支付所得税和其他费用之后，伞资企业的净利按合资各方注册的资本比例分配给各方。

The net profit of joint venture shall be distributed between the parties to the venture in proportion to their respective share in the registered capital after payment of income tax and other expenditures .

论个人所得税工资、薪金费用扣除标准制度鲍勃每周净薪（：扣除税金、会绩等后的钱）300美元。

Study on the Exemption Deducting Standard System of Wages and Salary in Individual Income Tax Bob makes $ 300 a week in take-home pay .

预付费用包括预付薪资、租金、保险费、用品盘存、所得税及其他预付费用等，能在一年或一营业周期内消耗者。

Consisting of prepaid payroll , prepaid rent , prepaid insurance , office supplies , prepaid income tax , and other prepaid expense that are expected to be consumed within one year or one operating cycle .

九所得税：指本期应负担之所得税费用。

Income tax : indicating the income tax expenses payable in the current period .

税基是个人所得税改革的重要环节，而个人所得税中的费用扣除又是此一环节的关键部份。

The tax base is the important link of the reform of personal income tax , personal income tax deduction is also in this key part .

接着，对几个所得税会计理论问题和基本概念进行了分析，包括所得税会计的目标、所得税事项的实质、所得税会计差异以及所得税费用的摊配。

Then , the writer will analyze some theoretical problems and basic concepts of income tax accounting , including income tax accounting objective , the nature of income tax matters , income tax accounting differences and income tax expense allocation .

企业所得税具有确定复杂、影响广泛的特点，因此作为以追求盈利为目的的经济组织，企业必然会通过各种方法来努力减少其所得税费用，以获取最大的收益。

Enterprises income tax is complex in calculation and has wide influence . Therefore , as an economic organization pursuing profits , enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means .