英语翻译纳税调整是企业所得税中的概念.企业所得税是对企业所得进行课税,在计算上,税法有着严格的规定,与会计上的利润总额的

英语翻译
纳税调整是企业所得税中的概念.企业所得税是对企业所得进行课税,在计算上,税法有着严格的规定,与会计上的利润总额的计算有着不一致的地方.因此,在计算企业应税所得时,以会计上的利润总额为基础,按照税法的规定进行调整,以计算出应税所得,并按规定计算交纳企业所得税.本文对新会计准则下企业的收入确认(包括商品销售收入、劳务收入、债务重组收益)费用确认(包括坏账损失、存货跌价损失、广告费用支出)中所存在的会计利润与应税所得的差异逐项进行比较分析,提出纳税调整方案,以提高税务工作人员的税收征管和税务稽查能力,并帮助纳税人正确执行税法,履行纳税义务,减少纳税风险.
对纳税调整与会计调账之间的区别和联系可以概括为：会计账务记录有错才进行调账处理,没有错误就不做任何调整,应不应该调账是会计处理范围内的事.纳税调整只按税收规定进行处理,有些与调账有联系,有些与调账没联系.而无论有没有联系,都不能影响纳税调整应税所得额的正确计算.

Tax Adjustment corporate income tax concept.Corporate income tax on taxable business income for the calculation,the tax law has strict rules and the accounting calculation of the total profits have inconsistency.Therefore,to compute the taxable income,accounting for a total profit basis,in accordance with the provisions of the tax law adjustments,to calculate taxable income,in accordance with the provisions of payment of corporate income tax.In this paper,the new corporate accounting standards under the revenue recognition (including product sales revenues,labor income,debt restructuring gains) recognized costs (including bad debt losses,the stock price erosion losses,advertising expenditures),which is the accounting and taxable profits from the difference between itemized comparative analysis proposed tax adjustment programs,work to improve tax collection and management of revenue officers and tax inspectors,and to help taxpayers correct enforcement of the tax law,fulfill their obligations to pay taxes and reduce tax risk.Right tax and accounting adjustments Zhouzhang the distinction between and links can be summarized as :Accounting records,accounts for only Zhouzhang wrong,no errors will not make any adjustments,Should Zhouzhang accounting treatment is a matter within.Tax adjustment on tax provisions,some associated with Zhou Zhang,some with no ties Zhou Zhang.And they are no links,can affect a taxpayer adjusted taxable income if the correct calculation.