资产减值准则对企业所得税的影响1.docVIP

资产减值准则对企业所得税的影响 摘 ??要??????????? 随着经济环境的日益复杂和技术条件的不断变化，资产减值问题已经引起了国际理论界和实务界的普遍关注。资产减值在会计上具有积极影响，可提高会计信息的真实性，使会计信息更加客观。资产减值准则对固定资产、无形资产及除特别规定以外的其他资产减值的处理进行了规范，所规范的会计业务，主要涉及《企业所得税法》的相关规定。资产减值准则与税法中企业所得税处理差异做出比较和分析，便于利润及所得税的正确计算，切实提高企业财务报告的真实性。我国目前资产减值准则在实施过程中存在利用资产减值进行利润操纵和盈余管理等问题。因此，着重对资产减值准则的发展历程变化以及对企业所得税的影响等方面进行分析，为完善资产减值准则提出一些建议。 关键词：资产减值准则，所得税，影响 Impairment of assets guidelines on the impact of corporate income tax Abstract With the economic environment of increasingly complex and constantly changing technical conditions, impairment of assets has already attracted international theory and practice community attention. Impairment of assets has a positive impact on the accounting, accounting information can increase the authenticity of the accounting information more objective. Impairment of assets guidelines on fixed assets, intangible assets and, except for impairment of assets other than those specified in the processing of the specification, the standard accounting services, mainly related to Enterprise Income Tax Law and relevant regulations. Impairment of Assets norms and corporate income tax law dealing with differences in the comparison and analysis to make easy profits and income tax calculated correctly, and effectively improve the veracity of corporate financial reporting. Chinas current criteria for impairment of assets used in the implementation of asset impairment exist in the process control the profit and earnings management. Therefore, the guidelines focus on the development process of impairment of assets on the corporate income tax changes and other aspects of the impact analysis, asset impairment guidelines for improving some reasonable suggestions. Key words: Asset Impairment Criteria, Income Taxes, Influence 资产减值准则对企业所得税的影响 《企业会计准则》自2007年实施以来，资产减值准则成为了理论界备受关注的焦点。在现行资产减值准则颁布之前，我国没有专门的资产减值准则。资产减值准则对资产减值做出了更具体的规范，增强了实际业务处理的可操作性。资产减值准则之所以成为理论界备受关注的焦点，重要原因在于企业可以利用资产减值进行利润操纵和盈余管理。资产减值的确认、计提与转回影响企业的利润总额，利润总额又是计算企业所得税的基础，所以资产减值准则对企业所得税产生影响。 《企业