新修订所得税准则若干实务问题解析  

Analysis of some practical problems in the revised income tax requirement

作　　者：郭金玲[1] GUO Jin-ling(Jiangxi Institute of Fashion Technology,Nanchang 330201,China)

机构地区：[1]江西服装学院,江西南昌330201

出　　处：《滇西科技师范学院学报》2018年第3期94-99,共6页Journal of West Yunnan University

摘　　要：在财政部发布的《企业会计准则第18号――所得税》中,采用了国际社会上普遍运用的资产负债表债务法规范企业所得税核算,这对会计人员提出了更为严格的要求。文章通过梳理新企业会计准则下的所得税费用核算步骤,确定并计算出利润表里的所得税费用,以完成所得税费用的会计处理任务。The Accounting RequirementJor Enterprises No. Eighteenth - Income Tax issued by the Ministry of Finance of China adopts the balance sheet method widely used in the international community to regulate the enterprise＇s income tax accounting, which requires the accountants to work by following a more strict rule. The paper analyzes the accounting steps of income tax expenses under this new- requirement, de- termines and calculates the income tax expense in the form of profits and losses so as to complete the ac- counting treatment of income tax expenses.

关 键 词：新企业会计准则 所得税 核算 

分 类 号：F233[经济管理—会计学]