المعالجة المحاسبية لضرائب الدخل وفق المعيار المحاسبي رقم 12 - دراسة حالة لعينة من المؤسسات في مفتشية الضرائب أول نوفمبر غرداية

Abstract

this study aimed to highlight on taxes of total income with all its categories and taxes on companies profits according to accounting criterion of number 12 and the rolation between taxes and accounting, in order to achieve goals of this study,it depended on method of case study at tax inspectorate of GARDAIA state for counting the tax and accounting processing for them. Through the above, we have concluded that the accounting profit calculation differs from tax and that in the period of expense and revenue calculation, Which results from it temporary differences and the criterion of accounting considered the point which link between accounting and taxes that appears in processing the differences that grown up between them, in the last this study recommands to more interesting about reading and cover all accounting criterions Which has relation with accounting or taxes and follow its developments for change for collection rules to reaction with it and more expansion in income taxes, a necessity of applying Accounting criterion No. 12 to obtain a correct accounting result and help the taxes authority in reducing the rate of detection of errors