论文部分内容阅读
2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的企业会计准则,将成为企业进行财务核算的基础和依据,以确保为会计信息的使用者提供真实、完整的财务信息;2007年3月16日,我国又颁布了新《中华人民共和国企业所得税法》,并于同年12月6日颁布《中华人民共和国企业所得税法实施条例》。两者在收入确认、费用扣除、资产处理等方面存在着诸多差异,这将导致会计和税法对有关业务的处理方法的不同。
On February 15, 2006, the Ministry of Finance released the Accounting Standards for Business Enterprises including a basic standard and 38 specific standards, which will serve as the basis and basis for enterprises to conduct financial accounting so as to ensure that users of accounting information are provided with true, Complete financial information; March 16, 2007, China promulgated a new “People’s Republic of China Enterprise Income Tax Law” and in December 6 the same year promulgated the “People’s Republic of China Enterprise Income Tax Law Enforcement Regulations.” There are many differences between the two in terms of revenue recognition, deduction of expenses, assets disposal and so on, which will result in the difference of accounting and tax law on the handling of the relevant business.