新旧准则下所得税会计比较

A Comparative Analysis of Income Tax Accounting under New and Old Standards

企业所得税是我国的重要税种。所得税会计作为现代税务会计的核心,已突显日益重要的地位。财政部2006年2月15日发布的《企业会计准则第18号—所得税》规定的资产负债表债务法是新所得税会计准则的一大亮点。通过分析新旧所得税会计准则在各方面的差异、新准则的影响以及可能遇到的挑战,以期能加快我国会计改革的步伐,促进会计与国际惯例接轨。

Business income tax is an important category of taxes in China. As the core of modern tax accounting, income tax accounting has gradually displayed its important position. The balance sheet debt method of the new income tax accounting standard which comes from the recently released Accounting Standards for Enterprises No. 18 - Income Tax issued by Ministry of Finance on Feb 15, 2006 becomes a bright point. The article analyzes the differences between the new and old standards of income tax accounting standards, the influence of the new accounting standards and the possible chal- lenges it may face with, with an expectation of China＇s acceleration of the reform of accounting so as to be aligned with the international standard.