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xin hui ji zhun ze xia di yan suo de shui de he suan
Author(s): 
Pages: 17-19
Year: Issue:  3
Journal: Accountant

Abstract:  <企业会计准则第18号--所得税>(以下简称"新准则")规定企业的所得税核算一律采用资产负债表债务法.企业在所得税核算过程中,每一会计期间的所得税费用都是由"当期所得税费用"和"递延所得税费用"组成的.当期所得税费用指当期实际缴纳所得税而发生的费用支出,因此计算递延所得税费用是计算所得税费用的关键.
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