Tax adjustment is a means or method to calculate enterprise income tax, and there is no need to do accounting treatment again.

For example (assuming there are no other costs)

Organization expenses100000 yuan,

If you earn 200,000 yuan in the first year, your profit will be 20-10 =100,000 yuan.

Now you are not allowed to deduct all of your 100000 yuan from your income, only 20000 yuan can be deducted (10/5=2).

Therefore, your profit in the first year should be: 20-2 =180,000 yuan.

In this way, 18 is greater than 10, which is an increase.

In the second year, assume that your income is still 200,000 yuan, regardless of other costs.

In your account, there is no amortization of the start-up expenses, so your profit in the second year is 200,000 yuan.

However, according to the tax, you were only allowed to deduct 20,000 yuan before tax last year, and you should also deduct 20,000 yuan this year.

So it is adjusted to 20-2 =180,000 yuan.

The adjusted profit180,000 is less than the on-account profit of 200,000 yuan, so it belongs to reduction.

The third, fourth and fifth years, like the second year, are all reduced.

Article 6 return to normal.