所得税会计处理:新准则与旧规范的比较分析

Accounting for Income Tax:a Comparative Analysis of Old and New Standard

财政部新发布的《企业会计准则第18号——所得税》,摒弃了旧规范中所得税会计处理的应付税款法和纳税影响会计法,规定采用资产负债表债务法进行所得税的会计核算,从而导致新准则与旧规范在会计与税法的差异定义、收益确定、所得税费用计算、亏损会计处理等方面存在着很大的差异。新准则基本实现了与国际会计准则的趋同。

The recently released Accounting Standards for Enterprises No. 18 - Income Tax by Ministry of Finance abandons the taxes payable method and tax effect accounting method in the old standard about the accounting for income tax. The new standard adopts balance sheet liability method to carry out income tax accounting book keeping, causing great difference in the different definition of accounting and tax law, income determination, income tax expenses calculation, and the accounting for the loss and so on between the new standard and old standard. The new standard is geared to international standard.