新会计准则下所得税费用的核算

The accounting of income tax expense under the new accounting standards

新会计准则的颁布,对所得税费用的核算产生了巨大的影响,新准则内容的变化使所得税处理也相应发生变化,所得税费用确认和计量的原则、方法也有较大变更。新准则所得税会计出现的许多新观点,是会计实务的新发展,也更加贴近了现代社会经济发展的要求。

The promulgation of the new accounting standards made the cost of income tax accounting a huge changing, the new guidelines as changes in income tax treatment corresponding to changes in income tax expense recognition and measurement principles, methods also have greater change. New income tax accounting standards in the many new ideas, new developments in accounting practices, but also closer to the modern socio-economic development.