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财政部于2006年发布《企业会计准则第18号——所得税》。通过该准则,可以更恰当反映企业所得税资产和负债,更好实现与国际准则趋同。本文对企业所得税会计按现行税法核算与《企业会计准则——所得税》之间的差异进行了简要的分析,并提出了会计与税收收入确认协调的建议。
The Ministry of Finance issued Accounting Standard for Business Enterprises No. 18 - Income Tax in 2006. Through this guideline, the corporate income tax assets and liabilities can be more properly reflected and the convergence with international standards can be better realized. This paper briefly analyzes the difference between the current tax accounting and the “Accounting Standards for Business Enterprises - Income Tax” for corporate income tax accounting, and puts forward the suggestion of coordinating the accounting and tax revenue recognition.