新所得税准则对企业会计核算的影响

On the Impact of New Income Tax Standards on Enterprise Accounting

所得税会计是财务会计的一个重要组成部分,新所得税会计准则与旧制度相比变化较大,这些变化对企业所得税会计核算有很大的影响。

Income tax accounting is an important component of financial accounting. New income tax accounting standards have changes a lot as compared with the old ones. These changes have a great impact on the income tax accounting of enterprises. The paper analyses the major changes of the new income tax accounting standards and the impact of the income tax on the enterprise accounting.