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新发布的《企业会计准则第18号——所得税》,强调权责发生制原则和资产负债表现的理念,以利润总额为基础调整若干项目后求得所得税费用的计算基础,充分体现了与国际惯例的趋同,客观公正地反映了企业所得税负债和资产,同时也体现了我国会计信息使用者对所得税会计信息更高层次的要求。它的实施也将对会计人员的所得税会计核算提出更高的要求。笔者将新所得税准则与《企业会计制度》进行比较,发现两者在以下几个方面存在不同,现略述管见,以供同行参考。
The newly issued Accounting Standards for Business Enterprises No. 18 - Income Taxes emphasizes the concept of accrual basis and balance sheet performance, and calculates the basis for calculating income tax expenses after adjusting certain items based on the total profit. The convergence of conventions objectively and fairly reflects the corporate income tax liabilities and assets as well as the higher level requirements of users of accounting information in our income tax accounting information. Its implementation will also put higher requirements on the accounting of income tax of accounting personnel. The author compares the new income tax standard with “enterprise accounting system” and finds that there are differences between the two in the following aspects.