新会计准则和新所得税法对上市公司实际税负影响的分析

Analysis of the Impacts on Listed Companies' Actual Tax Burden of the New Accounting Standards and the New Corporation Tax

会计准则在资产的确认和计量方面变化很大,特别是公允价值的广泛使用,会影响会计利润和应纳税所得额,进而影响上市公司所得税税负。新企业所得税法与原内外有别的企业所得税法相比,不仅税率和税收优惠政策方面有变化,而且在费用扣除方面变化也很大,实施新企业所得税法会影响上市公司所得税实际税负。本文采用统计分析方法,分析实施新会计准则和新企业所得税法对上市公司所得税税负的影响。

New accounting standards have significant differences from previous one in reorganization and measurement of assets, specially the widely uses of the fair value, all which could influence the accounting profits and profit chargeable to corporation tax, further the listed companies＇ income tax burden. The new corporation tax have significant differences from previous one not in tax rate and tax privilege but in the deduction of expenses, the application of new corporation tax have influence on the corporation tax burden. We analyzed the impacts of new account ing standards and new corporation tax on listed companies＇ income tax burden by statistical analysis.