财政部颁发的新会计准则要求企业所得税会计核算采用与国际会计准则IAS34相趋同的资产、负债表进行核算。资产、负债表法的关键在于确定资产、负债的计税基础。在确定资产、负债的计税基础时,应严格遵循税法中对于资产的税务处理以及可税前扣除的费用等的规定进行。我将结合公司的实际情况来深入研究资产、负债的计税基础的确定。 The new accounting standards issued by the Ministry of Finance require that the accounting of enterprise income tax be accounted for using the assets and liabilities that converge with IAS34. The key of asset and balance sheet method is to determine the tax base of assets and liabilities. In determining the tax base of assets and liabilities, tax law should be strictly abide by the tax treatment of assets and pre-tax deductions and other expenses. I will combine the actual situation of the company to conduct an in-depth study of the tax base for assets and liabilities.