新旧会计准则下企业所得税会计处理的比较分析

Comparative Analysis on Accounting Tackling of the Enterprise Income Tax with the New and Used Accounting Rules

2006年2月财政部发布的《企业会计准则第18号——所得税》与原所得税准则比较,会计处理发生了重大变化。首先从理论上对新旧会计准则下企业所得税会计处理的主要区别进行了阐述,然后结合实例比较分析了所得税会计具体核算方法的差异。

Chinese Ministry of Finance promulgated＂the No. 18 rule of the enterprise accounting rules on inconae tax＂ in February, 2006, in which there is a significant change on accounting tackling compared with the former income tax rules. At first, this paper theoretically sets forth the main differences on accounting tackling of the enterprise income tax with a comparation of the new and used accounting rules, then analyzes the differences comparatively by a specific method for income tax calculation with some instances.