多元化会计计量属性对企业所得税的影响

The Impact of Diversified Accounting Measurement Properties to Corporate Income Tax

新会计准则允许企业采用历史成本、重置成本、可变现净值、现值和公允价值等计量属性进行会计计量,使得企业会计利润与现行企业所得税法下的纳税所得之间的暂时性差异越来越大,企业所得税会计处理愈加复杂。因此,在我国新的企业所得税立法中,应充分考虑会计计量属性的新变化;同时,企业应选择适度分离的所得税会计核算模式,以减少纳税风险。

New accounting rules allow the use of historical cost, replacement cost, net realizable value, value and fair value measuring properties to measure. It increases the difference between accounting profit and current taxable income under the Income Tax Act, and makes the income tax accounting treatment complex. So in the new corporate income tax legislation, the enterprises should give full consideration to the new changes in accounting measurement properties; meanwhile, the enterprises should choose the appropriate separation of income tax accounting model to reduce the risk of tax.