新会计制度与新准则所得差异比较分析

A Comparative Analysis of Income Difference Between New Accounting System and New Accounting Criterion

新《企业会计制度》与《企业会计准则第18号——所得税》的颁布实施是我国会计制度改革和发展过程中的一件大事。它将为规范我国企业会计核算行为,真实、完整反映企业的财务状况、经营成果和现金流量以及纳税情况,提高企业会计信息质量发挥着重要作用。与此同时,由于新会计制度变革与新准则必然会使企业会计利润和企业纳税所得之间产生新的差异,对其产生的差异及对纳税的差异影响进行分析探讨。

The implementation of new Enterprise Accounting System and Enterprise Accounting Criterion No. 18 Income Tax is a great event in the course of reform and development of accounting system in China. This paper analyzes the new differences between enterprise accounting profit and enterprise income after tax brought about by the new accounting system and enterprise accounting criterion.