所得税会计准则制定的理论背景分析

Theoretical Analysis on Income Tax Accounting Standards

我国的所得税会计准则已基本实现与国际趋同,趋同的原因主要是为了在全球经济活动中提高我国企业的竞争力,但从理论角度分析我国所得税会计准则修订应是必然趋势。我国新制定的所得税会计准则与我国多数企业现行的所得税会计处理办法有较大的差异,如何来解决执行中的困难,将是今后企业面临的问题。

China＇s income tax accounting standards have been in line with the international standards on the whole with a view to promoting Chinese enterprises＇competitiveness. However, theoretical analysis shows that the revision of China＇s income tax accounting standards is inevitable. Differences are prominent between the new income tax acconting standards and those popular with most Chinese enterprises and how to implement the new standards will be a problem the enterprises have to face up to.