How To Set Up Enterprise Income Tax Accounting Subjects?

Enterprises should set up a "550 income tax" subject in profit and loss subjects (the number of foreign investment enterprises is 5241, and the number of subjects of foreign economic cooperation enterprises is 569).

At the same time, we should cancel the "payable income tax" details in the "profit distribution" subjects.

The enterprises should set up "270 deferred tax" subjects (foreign investment enterprises' subject number 2301 and foreign economic cooperation enterprise's subject number 278) in the liability category, and calculate the difference between the pre tax accounting profits and the taxable income caused by time difference, and the amount of tax payment and the amount of subsequent sales.

The amount of credit in the deferred tax account reflects that the pre tax accounting profit of the enterprise is greater than the time when the tax revenue is generated. The difference between the tax and the tax will affect the amount of the tax paid and the amount of the debtor affected by the time difference of the current period. The amount of the debtor reflects the time difference between the pre tax accounting profits of the enterprise and the time of the tax payment, and the amount of the credit that has been recognized by the time difference in the current period. The balance of the lender (or debit) at the end of the term reflects the amount of time tax that has not yet been sold.

The amount of debit or credit used in the "deferred tax" law of liabilities law also reflects the amount of deferred tax imposed on the change of tax rate or the Levy of new taxes.

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