应交所得税

  • 网络Tax Payable;Income tax payable
应交所得税应交所得税
  1. 在发生接受捐赠实物资产业务和资产评估增值业务时,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税,暂计资本公积准备项目。

    Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax , also as Reserve Funds of Capital Surplus .