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随着我国市场经济体制的快速发展,所得税作为经济杠杆对经济的调节作用越来越突出。然而,所得税会计仍是我国会计的一个薄弱环节。为了适应中国国情,我国财政部于2006年2月发布了新的会计准则,这个体系与国际会计准则趋同,在所得税核算上新准则与旧制度发生了很大的变化。新会计准则采用资产负债表债务法,对解决所得税核算的问题有实际意义。这也是一个新突破,对中国经济的发展有极大的促进作用。
With the rapid development of China’s market economy system, income tax has become more and more prominent as an economic lever to regulate the economy. However, income tax accounting is still a weak link in our accounting. In order to adapt to China’s national conditions, China’s Ministry of Finance issued a new accounting standard in February 2006. This system converges with international accounting standards, and the new guidelines and the old system have undergone great changes in the accounting of income tax. The adoption of the balance sheet liability method in the new accounting standards is of practical significance in resolving the issue of income tax accounting. This is also a new breakthrough that will greatly promote the development of China’s economy.