provision for income tax

简明释义

备付所得税

英英释义

例句

1.Investors often look at the provision for income tax when assessing a company's financial health.

投资者在评估公司的财务健康状况时，通常会关注所得税准备金。

2.It's essential to calculate the provision for income tax accurately to avoid any penalties.

准确计算所得税准备金是至关重要的，以避免任何罚款。

3.During the audit, the accountant reviewed the provision for income tax to verify its accuracy.

在审计期间，会计师审核了所得税准备金以验证其准确性。

4.The company made a provision for income tax to ensure they meet their tax obligations at the end of the fiscal year.

公司做出了所得税准备金以确保他们在财年的结束时能够满足税务义务。

5.The financial report included a detailed breakdown of the provision for income tax for each quarter.

财务报告包括了每个季度的所得税准备金的详细分解。

作文

The concept of provision for income tax is a crucial aspect of financial management for both individuals and businesses. It refers to the amount of money that must be set aside to cover future income tax liabilities. This provision is essential for accurate financial planning and ensures that taxpayers are prepared for their tax obligations when they arise. By understanding this term, one can appreciate the importance of budgeting and forecasting in financial operations.In the world of business, companies often face various expenses, and taxes are among the most significant. The provision for income tax allows businesses to allocate funds specifically for their tax payments. This practice not only helps in maintaining liquidity but also prevents any surprises during the tax season. For instance, if a company generates substantial profit in a fiscal year, it must anticipate the tax implications of that profit. By creating a provision for income tax, the business can ensure that it has sufficient funds available to pay its tax bill when it becomes due.Moreover, the provision for income tax is not just about setting aside money; it also involves estimating the tax rate and the potential taxable income. This estimation process requires careful analysis of financial statements, understanding of tax laws, and consideration of any changes in revenue projections. Businesses may consult with accountants or tax professionals to accurately determine the appropriate amount for this provision, ensuring compliance with tax regulations while optimizing their financial performance.For individuals, the provision for income tax functions similarly. When an individual earns income, whether through employment or investments, they are liable for taxes on that income. To avoid a financial burden at tax time, individuals can create a provision for income tax by saving a portion of their earnings throughout the year. This proactive approach helps individuals manage their finances more effectively, reducing stress when it comes time to file their tax returns.Additionally, understanding the provision for income tax can lead to better financial decision-making. For example, if a person knows they will owe taxes on a bonus received at work, they can adjust their spending habits accordingly. By being aware of their tax obligations, individuals can make informed choices about their savings and expenditures, ultimately leading to greater financial stability.In conclusion, the provision for income tax is a fundamental concept that plays a vital role in effective financial management. Whether for businesses or individuals, making provisions for income tax ensures preparedness for tax liabilities, promotes better budgeting, and facilitates sound financial planning. Understanding this term empowers individuals and organizations alike to navigate their financial responsibilities with confidence and foresight. As we continue to engage with our financial lives, let us not overlook the importance of planning for taxes, as it is an integral part of achieving long-term financial success.

“所得税准备金”这一概念是个人和企业财务管理中的一个关键方面。它指的是必须预留的金额，以覆盖未来的所得税负债。这一准备对于准确的财务规划至关重要，确保纳税人在税务到期时做好准备。通过理解这个术语，人们可以欣赏到预算和预测在财务运作中的重要性。在商业世界中，公司面临各种费用，而税收是其中最重要的费用之一。“所得税准备金”使企业能够专门分配资金用于支付其税款。这一做法不仅有助于保持流动性，还能防止在报税季节出现任何意外。例如，如果一家公司在财政年度内获得了可观的利润，它必须预见到该利润的税务影响。通过建立“所得税准备金”，企业可以确保在税款到期时有足够的资金来支付税单。此外，“所得税准备金”不仅仅是储存资金；它还涉及对税率和潜在应税收入的估算。这个估算过程需要仔细分析财务报表、了解税法，并考虑收入预测的任何变化。企业可能会咨询会计师或税务专业人士，以准确确定这一准备金的适当金额，确保遵守税收法规，同时优化其财务表现。对于个人来说，“所得税准备金”的功能类似。当个人通过就业或投资获得收入时，他们对这些收入负有纳税义务。为了避免在报税时带来的财务负担，个人可以通过在整个年度中储蓄一部分收入来创建“所得税准备金”。这种主动的方法有助于个人更有效地管理财务，减少在报税时的压力。此外，理解“所得税准备金”可以促使更好的财务决策。例如，如果一个人知道他们将在工作中获得的奖金上欠税，他们可以相应地调整自己的消费习惯。通过意识到自己的税务义务，个人可以就储蓄和支出做出明智的选择，从而最终实现更大的财务稳定。总之，“所得税准备金”是一个基本概念，在有效的财务管理中发挥着至关重要的作用。无论是对于企业还是个人，为所得税做准备都确保了对税务负债的准备，促进了更好的预算制定，并便利了合理的财务规划。理解这一术语使个人和组织能够自信和前瞻性地应对财务责任。在我们继续参与财务生活时，让我们不要忽视为税务规划的重要性，因为这是实现长期财务成功的一个重要组成部分。