新准则下企业所得税的核算方法与应用

Accounting Methods and Its Application of Corporate Income Tax under New Guidelines

在新企业会计准则下,所得税准则由原来的以损益表为会计重心转向了以资产负债表为重心,即对利润的认定核算观念从利润表观转变为资产负债表观。在理解资产负债表观的基础上,分析新、旧准则在企业所得税会计核算中的差异,给出了企业所得税核算的程序与方法,并对典型的实例进行了分析与处理。

Under the guidelines of new accounting,the focus of accounting was switched from income state to the balance sheet,namely,concept of profits identification transferring from the apparent income statement to the apparent balance.In this paper,on the basis of understanding the apparent balance in,the income tax accounting differences of new and old standard were analyzed,and the corporate income tax accounting procedures and methods were proposed,as well as typical case analysis and treatment.