- data for profit.
There are two variants of differences in determining the tax and accounting profit.The first option - it is permanent differences that do not change over a long period.Permanent differences interact with the tax on profit , which is payable to the budget, and depend on the type of formation of taxable profit.In most cases, temporary differences may arise due to the influence of the size of the accounting profit gains or losses are not taken into account when calculating taxable p
The second option - the temporary differences that arise during the reflection of income and expenses for tax and accounting due to the time difference.As a result of temporary differences between the accounting and tax profit th there is a need to ensure that the actual profit and tax on profits .That is the reflection of accrual of income tax expense must be spread over the period.That tax which was accrued for payment to the budget in the current period can be attributed to the costs in different period, the income tax.
Current tax profit are credited to the sub-account "Settlements on tax m» № 641, payment tax budget accounting is reflected in the debit account number 641 and credited to the "CurrentAccount »№ 311. Income tax is accounted under the account" Taxes on income »№ 98. Inclusion of tax expense in the report on the financial results of the organization is reflected in the loan account number and debit account 98" Financial results »№ 79. That is,the result of calculation of the tax - a reflection of the income tax expense in the amount equal to the current income tax, which is adjusted by the amount deferred.It follows that the income tax expense are net of current income tax, or the addition of a deferred tax .
Accrual amount of current income tax reflected in the debit account number 98 and the credit sub-accounts № 641. Deferred tax assets are initially listed on the debit account number 17 and credited to № 641. The first calculation of deferred tax is taken into account on the debit account number and credit account 98 "Deferred tax liabilities» № 54. Available on the balance of deferred taxes at the beginning of the period change the effect of temporary differences.Then the first in the calculation of the current tax and income tax expense written off deferred taxes of earlier periods.
indicators that can be changed only tax profits almost never occur in practice, but when calculating income tax without any permanent differences established by the law, can not do.
Temporary differences are the main source of tax differences as temporary deviations can not influence the formation of differences throughout the enterprise.