论文部分内容阅读
我国新所得税会计采用了资产负债表债务法。新所得税准则的颁布改变了以往企业会计制度中关于所得税的核算办法,引入了暂时性差异的概念。本文重点探讨暂时性差异及有关所得税的会计处理方法和原则。
China’s new income tax accounting using the balance sheet debt law. The promulgation of the new income tax code changed the accounting method of income tax in the previous corporate accounting system and introduced the concept of temporary difference. This article focuses on the temporary differences and related income tax accounting treatment methods and principles.