新旧会计准则下所得税会计核算的比较研究  

Comparative Study of Income Tax Accounting Based on the New and Old Standards

作　　者：王琦[1] 

机构地区：[1]吉林省经济管理干部学院,吉林长春130012

出　　处：《税务与经济》2008年第5期105-107,共3页Taxation and Economy

摘　　要：为与国际惯例趋同,我国对会计准则体系进行了修订,2006年财政部颁布了新企业会计准则。与旧准则相比,新会计准则变化很大,如所得税会计核算,需要根据新会计准则重新设置会计科目进行会计核算,进一步明确了所得税会计信息的披露内容,以最大限度地满足会计信息使用者的需求。In order to achieve the convergence with the international convention, accounting standard system has been revised in China. In 2006 the Ministry of Finance promulgated ＂new accounting standard for business enterprises＂. Compared with the old guidelines, the new accounting standard changed greatly. For instance, the accounting subjects have been reset according to the new standard, and the income tax accounting needs to be calculated according to the accounting subject. Thus the content of the income tax accounting information disclosure is further defined, which meets the needs of the users of accounting information to the maximum.

关 键 词：会计准则 所得税会计核算 税前会计利润 应税所得 差异 

分 类 号：F235.19[经济管理—会计学]