企业所得税新准则与旧制度的对比分析

财政部于2006年2月颁布了《企业会计准则第18号--所得税》,与现行会计所得税制度相比新所得税准则具有一些新的特点。本文对新准则所得税与旧制度存在的差异进行了对比,总结出在新准则下企业所面临的问题及挑战并对此提出了一些改进的建议。

Ministry of Finance in February 2006 issued the 'Accounting Standard for Business Enterprises No.18 -Income Tax',with the existing income tax system compared to the new accounting guidelines for income tax has some new features.In this paper,the new guidelines on income tax and the difference between the old system were compared,summed up the criteria in the new enterprises are facing problems and challenges and to put forward some suggestions for improvement.