随着我国的市场体制的不断发展,相关企业和公司大多实行了新会计准则,新型的会计准则不论是在范围上以及起点上,相比与传统的会计准则都有较大的提升,而且在一定程度上对企业的相关税收也产生了一定的影响。本文我们主要从新会计准则对企业的所得税的影响进行分析讨论。 With the continuous development of China’s market system, most of the related enterprises and companies have implemented the new accounting standards. The new accounting standards have greatly improved both in scope and starting point compared with the traditional accounting standards. To a certain extent, the tax related to the enterprise also had a certain impact. In this paper, we mainly analyze and discuss the impact of the new accounting standards on the enterprise’s income tax.