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自2000年机构重组以来,国际会计准则理事会(IASB)就所得税相关问题多次开会讨论,但所得税会计处理方法一直选用资产负债表债务法。2006年2月15日,财政部颁布了《企业会计准则第18号——所得税》,规定企业只能采用资产负债表债务法对所得税进行核算,实现了与国际通行会计准则的趋同。本文是我学习新所得税会计准则的心得体会,该准则对电力企业的影响在本文也有涉及探讨。
Since the institutional restructuring in 2000, the International Accounting Standards Board (IASB) has held many discussions on income tax related issues, but the accounting method for income tax has always adopted the balance sheet liability method. February 15, 2006, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises No. 18 - Income Tax”, requiring companies to use only the balance sheet debt method to account for income tax, achieving convergence with internationally accepted accounting standards. This article is my experience of learning new income tax accounting standards experience, the impact of the guidelines on power companies are also discussed in this article.