新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入“公允价值”作为会计核算计量模式后的税务影响。 The impact of the new accounting standards on the taxation of enterprises is mainly relative, with an emphasis on the impact on corporate income tax expenses, but it also has an absolute effect on the taxable income tax impact. This article analyzes the tax impact of the new accounting standards on the handling of investment real estate and other related businesses through the appropriate introduction of “fair value ” as accounting measurement mode.