新企业所得税会计之我见

New enterprise income tax accountant I sees

所得税会计是从资产负债表出发，通过比较资产负债表上列示的资产、负债按照企业会计准则规定确定的账面价值与按照税法规定确定的计税基础，对于两者之间的差额分别应纳税暂时性差异与可抵扣暂时性差异，确认相关的递延所得税负债与递延所得税资产，并在此基础上确定每一期间利润表中的所得税费用。新税法的颁布，使税法标准与会计准则的差异不断扩大，我国会计和税法的改革正朝着各自独立的方向发展。

Income tax accountant is manifests from the property debt sends, shows the property, the debt through the comparison property debt table upper row according to business accounting the criterion stipulation definite book value with according to the tax law stipulation definite idea tax foundation, should pay taxes separately the temporary difference regarding beth＇s between difference with to be possible to arrive buckles the temporary difference,confirmed that the related deferral income tax debt and the deferral income tax property,and based on this determines in each period profit table the income tax expense. The new tax law＇s promulgation, causes the tax law standard and the accounting standards difference expands unceasingly,our country accountant and the tax law reform is developing respectively toward the independent direction.