The concept of loss in the tax law is not the amount of loss reflected in the financial statements of enterprises, but the amount of losses in the financial statements of enterprises, which is verified by the tax authorities according to the provisions of the tax law. If an enterprise has both a taxable item and a tax exempt item, if the taxable item loses money, it can carry forward the loss after the year according to the regulations. It should be the balance after deducting the duty free item.

In addition, because of the tax adjustment items (reparation loss, joint venture return profit, foreign income, technology spanfer income, governance three wastes income, dividend income, Treasury interest interest income, state subsidy income and other items), the negative amount of taxable income caused by the enterprise shall not be annual loss, and it can not be compensated by the taxable income of the enterprise next year.

Enterprises must pay special attention to the difference between the concept of income defined by accounting and tax law. The income content contained in the tax law is broader than the accounting regulations. Therefore, enterprises should pay attention at the end of the year checkout: for the sale of goods issued by installment receipts, the accounting standards should be determined as fair value according to the current value of the receivable contract or agreement price.

Fair value and receivable amount Difference Accounting for the "unrealized financing income" and amortize the actual interest rate method to reduce the "financial cost". The tax law stipulates that the sales party should determine the amount of tax on the basis of the time specified in the contract.

Of course, if it is issued at one time. invoice The total amount of output tax should be determined. The accounting standard will include the difference between the receivable amount and the fair value into the "unrecognized financing income", and amortize the actual interest rate method to reduce the financial cost. Such treatment tax law is not recognized, so the unrecognized financing proceeds from subsequent periods should be reduced.

Enterprise generation The third party The payment should also be paid special attention: accounting should be treated as a liability and should not be recognized as income. In the tax law, the proceeds collected from the third party should be taken as extra income and sold together as sales tax. In addition, because the tax law and accounting are based on different angles, the extra charges do not introduce each item in the accounting, so in practice, they are included in the relevant subjects according to their nature. However, the tax law says that regardless of the subjects, it is necessary to calculate the output tax.