TRATAMENTUL FINANCIAR – CONTABIL AL IMPOZITULUI PE PROFIT
FINANCIAL-ACCOUNTING TREATMENT OF TAX ON PROFIT
Author(s): Mihaela Bebeşelea, Paula Cornelia MitranSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: deductible expenses; account basis; fiscal profit; taxable income.
Summary/Abstract: The accounting implication of profit tax has a direct connection with the software system who allowed us to have a fair calculation of the tax according to taxation procedure and also permit us to have a random check of all calculations. The chargeable profit is equal to the difference between the incomes and outcomes made in the accounting year from witch we deduct the unchargeable incomes plus undeductile outcomes. In the accounting system the tax profit is showed according to accounting procedure in DEBT of 691 accounts and in CREDIT of 4411 account.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 3
- Page Range: 157-164
- Page Count: 8
- Language: Romanian