新旧所得税会计准则比较分析

Comparative Analysis on Old and New Income Tax Accounting Standards

文章对《企业会计准则第18号—所得税》与企业之前适用的旧准则进行对比分析,回顾我国所得税会计的历史沿革,从所得税会计差异的分类、所得税会计的核算方法、财务报表列报与披露等方面进行了比较,认为新准则实施能够最大限度地满足外部财务信息使用者对财务报表的需求,同时使企业能够更好地适应现代社会日益激烈的商业竞争环境。

The ＂Enterprise Accounting Standards No. 18 - income tax＂ and the application of business in the old criteria were analyzed in this paper, reviewed China＇s history of income tax accounting, tax accounting differences from the classification, income tax accounting method of accounting, reporting and financial statements disclosure and other aspects. This article considered the implementation of new guidelines to maximum financial information to meet external users of financial statements for the demand, so that enterprises can better adapt to modern society in an increasingly competitive business environment.