新税制下企业所得税会计处理与会计制度的修订张骏，韦晓梅，傅宁人随着新的所得税会计处理规定的施行，现行会计制度中有关企业所得税会计处理的规范已不适用。为此，笔者以财政部《企业所得税会计处理的暂行规定》为依据，结合现行会计制度的体式和有关规定，以工业企业... Under the New Tax System, the Accounting Treatment of Enterprise Income Tax and the Revision of the Accounting System Zhang Jun, Wei Xiaomei, Fu Ningren With the implementation of the new accounting rules for income tax, the accounting rules concerning corporate income tax in the current accounting system are no longer applicable. To this end, the author of the Ministry of Finance “Enterprise Income Tax Accounting Provisional Regulations” as the basis, with the current accounting system and the relevant provisions of the body to industrial enterprises ...