income-tax reserve的意思|示意

Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。

This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.

本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。