所得税费用和应交所得税的区别

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所得税费用和应交所得税的区别 - 北京代理记账

所得税费用和应交所得税的区别

2021-04-01上一篇：企业财务造假最好用的2个科目！会计可以不做但必须知道|下一篇：简单的税收筹划节税案例！

所得税费用和应交所得税的区别资讯第1张

“所得税费用”科目核算企业可以从利润总额中抵减的所得税费用，属于损益类科目，所得税是企业的一项费用。由应交所得税、递延所得税资产和递延所得税负债构成。

“应交税费——应交所得税”科目核算企业应上交的所得税，属于负债类科目，应交的所得税是企业的一项负债，是按税法的规定来计算的。

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