浅议新会计准则下企业所得税会计的理论及方法

On the Theory and Method of Enterprise's Income Tax Accounting under the New Accounting Criterion

财政部为了提高会计信息质量于2006年2月下发了《企业会计准则——所得税》,要求从2007年1月1日起在上市公司范围内率先执行。通过对新准则与旧规范的比较,着重分析介绍了新会计准则下企业所得税会计理论的重大变化和会计核算方法的解析,以及就企业实务中所得税处理应注意的问题进行了探讨。

The Ministry of Finance issued ＂Enterprise Accounting Criterion Income Tax＂ on February 2006,with the aim of improving the quality of accounting information,which was required to start implementing among the Limited Companies from January 1 st 2007. This paper is to compare the difference between the new criterion and the old regulation of the accounting, with the emphasis on analyzing the big change of the theory of the enterprise income tax accounting and analysis of accounting methods, as well as the points that the enterprises deal with the income tax in transaction.