Interest income from bank deposits is generally directly included in financial expenses and has been carried forward into accounting profits. The interest income of bank deposits conforms to the provisions of the tax law, and the tax basis is consistent with the book value, so there is no adjustment problem.

Tax adjustment is a concept in enterprise income tax, which taxes enterprise income. In calculation, the tax law has strict provisions, which are inconsistent with the calculation of total profit in accounting.

Therefore, when calculating the taxable income of an enterprise, it should be adjusted according to the provisions of the tax law based on the total accounting profits, so as to calculate the taxable income and pay the enterprise income tax according to the regulations. This process is tax adjustment.

Extended data

Tax adjustment mainly includes the following three aspects:

1. For international transportation services provided by units or individuals in countries and regions that have not reached bilateral transportation tax exemption arrangements with the China government during the pilot period, withholding agents temporarily withhold and remit VAT at the rate of 3%. This provision lightens the tax burden of such taxpayers.

2. You can choose to expand the scope of application of the simple tax method, and conditionally include animation enterprises and enterprises that provide business leasing into the scope of application of the simple tax method, with a levy rate of 3%.

3. Shipping agency services are classified into port and dock services, and the VAT rate of 6% is applicable to pay VAT. According to the original policy, the units and individuals that provide shipping agency services should pay value-added tax according to the waterway transportation service for the transportation service income collected by the ship owner, operator or lessee from the transportation service recipient or the agent of the transportation service recipient.

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