论新所得税会计准则的变化

Discussion on the Changes of the New Income Tax Accounting Principle

阐述了所得税会计理论,论述了所得税会计差异理论的创新,探讨了损益表债务法与资产负债表债务法的区别,重点讨论了资产负债表债务法。

This paper expounds the theory of income tax accounting, discusses the innovation of the theory of income tax accounting difference, probes into the differences between the balance sheet liability method and the profit and loss statement method, and emphatically discusses the balance sheet liability method.