２０００年以来，财政部陆续发布了《企业会计制度》、新会计准则以及有关衔接办法。在此期间，国家税务总局也发布了新的《企业所得税税前扣除办法》以及企业投资、分立、合并的所得税问题的通知。通过一段时间的执行情况看，当前进行的会计制度一系列重大改革和税法的一些最 Since 2000, the Ministry of Finance has released the “Enterprise Accounting System”, the new accounting standards and the relevant convergence measures. During this period, the State Administration of Taxation also promulgated a new Circular on the Pre-tax Deduction of Enterprise Income Tax and the issue of income tax on investment, division and merger of enterprises. Through the implementation of a period of time, the current system of accounting a series of major reforms and some of the tax code