摘要
新所得税准则采用了与国际会计准则一致的递延纳税法,而且是资产负债表债务法,这与以前的利润表债务法有根本的不同,企业的资产账面值和资产的计税基础之间的差异比以前损益项目的时间性差异宽泛的多,调整的内容也更多。本文通过对相关概念、所得税计算方法、账户设置、会计确认及计量等方面的对比,对新所得税会计准则进行了比较全面的解析并对有关规定提出了自己的看法。
Therefore new accountant criterion impact of taxation affairs over the accountant be an income tax criterion. And the criterion has adopt new income taxation and international accounting standards has deferred consistently to pay duty law, be balance sheet debt law, this is basic different from before profit form debt law, lead to adjusted range not only being to affect gains and losses project, result is that provisionality difference adjustment range expands. The difference between the assets paper value just saying enterprise and the assets plan taxation basis is more than much broader, adjusted content of gains and losses project in the previously timing difference. The new criterion relates to and assets value just and sound, taxation affairs many regulation is historical cost - based, this can＇ t be difference temporal adjusting more important project cause ratio timing difference in the past but. The account have set up the main body of a book by the fact that the concept, income taxation reckoning to the relevance, accountant the aspect contrasts such as affirming that and measuring, has carried out comparatively all -round analysis on income taxation accountant criterion and has brought forward self view to relevant regulation.
出处
《山西财政税务专科学校学报》
2008年第6期35-39,共5页
Journal of Shanxi Finance & Taxation College
关键词
企业会计准则
所得税
暂时性差异
资产负债表债务法
criteria for enterprise accounting
income taxation
provisionality difference
balance sheet debt law
