我国新旧所得税会计准则的比较研究

Comparative Research on Chinese New and Old Income Tax Accounting Standards

摘要:

2006年2月15日。财政部发布了39项会计准则，并将于2007年1月1日起率先在上市公司执行。本文以《企业会计准则第18号——所得税》为例，对比分析了我国新旧所得税会计准则在制定准则所依据的基础观念、所得税会计差异的分类、所得税会计方法、财务报表列报与披露等方面的主要变化，分析了产生差异的原因，并对新准则的相对优势进行了简要评价。

Abstract:

On February 15 in 2005, the Ministry of Finance promulgated 39 items Accounting Standards for Business Enterprises, and will lead off to carry out in the listed company on January 1 in 2007. This article takes Accounting Standard for Business Enterprises No. 18th - Income Tax as an example, comparative analyzed the main variety of Chinese New and Old Income Tax Accounting on such as basis conception on which the Accounting Standards constitute, the classification of income tax accounting difference, income tax accounting method, filling and disclosure of the financial reports. Then the article analyzed the reason of income tax accounting difference, at last, the author appraises the comparative advantage of the New Accounting Standards for Business Enterprises summarily.