1, tax refund received. Borrow: bank deposit; Loan: tax payable-income tax payable;
2. carry forward. Borrow: tax payable-income tax payable; Credit: adjustment of profit and loss in previous years, and credit: adjustment of profit and loss in previous years; Credit: profit distribution-undistributed profit.
Principle of pre-tax deduction of enterprise income tax:
1, accrual principle. That is, the taxpayer should confirm the deduction when the expenses occur rather than when they are actually paid.
2. The principle of proportionality. That is, the expenses incurred by taxpayers should be declared and deducted in the current period when the expenses should be matched or distributed. The deductible expenses that taxpayers should declare in a tax year shall not be declared in advance or later.
3. The principle of relevance. That is, the deductible expenses of taxpayers must be related to the nature and source of taxable income.
4. The principle of certainty. That is, whenever taxpayers can deduct expenses, they must determine the amount.
5, the principle of rationality. In other words, the calculation and distribution method of taxpayers' deductible expenses should conform to general business practices and accounting practices.
To sum up, enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax. The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 5
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
Article 7
The following income from the total income is non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council.