新企业所得税法与会计准则的区别.docVIP

新会计准则与《企业所得税法》差异分析 摘要: 2006年2月15日,财政部正式颁布了新的企业会计准则体系(以下简称新会计准则),自2007年1月1日起在上市公司范围内施行,鼓励其他企业执行。2007年3月16日,第十届全国人民代表大会第五次会议通过了《中华人民共和国企业所得税法》(以下简称新税法)，新《企业所得税法》和新《企业会计准则》的颁布实施对我国经济生活产生较大的影响，与此同时也产生了许多差异，本文将对这些差异进行分析。首先，适用企业的范围不同。从定义企业性质的角度上讲，新准则适用于境内所有企业包括公司，但是新所得税法不适用于个人独资企业、合伙企业，另外新准则不适用于非居民企业。其次，在会计基本假设方面，新准则与新税法既存在着相同之处，在实际处理中也存在着差异；第一，在一般情况下，纳税主体与会计主体是一致的，一个纳税主体也是一个会计主体。在特定条件下，纳税主体不同于会计主体《企业所得税法》的一些特殊规定当企业的会计年度选用公历年度时，纳税年度就等于企业的会计年度；当企业的会计年度不选用公历年度时，纳税年度就不等于企业的会计年度。Abstract:February 15, 2006, the Ministry of Finance formally promulgated a new system of Accounting Standard for Business Enterprises (hereinafter referred to as the new accounting standards), since January 1, 2007 listed companies in the framework of the implementation, to encourage the implementation of other enterprises. March 16, 2007, the Tenth National Peoples Congress adopted the fifth meeting of the Peoples Republic of China Enterprise Income Tax Law (hereinafter referred to as the new tax law), the new Enterprise Income Tax Law and the new Accounting Standard for Business Enterprises of the enactment of implementation of the economic life of our country have a greater impact, at the same time also had many differences. This article will first apply to enterprises from the start to distinguish between the scope. From the definition of the nature of an enterprise perspective, the new guidelines apply to all enterprises, including companies, but the heart of personal income tax law does not apply to sole proprietorship, partnerships, and new guidelines do not apply to non-resident enterprises. Secondly, the basic assumptions in the new accounting guidelines for both the new tax law there is a common treatment in practice there are differences; First, under normal circumstances, the main tax and accounting entity is consistent, a tax accounting is also a main main. Under certain conditions, the main tax is different from the accounting entity; Second, the Enterprise Income Tax Law, a number of sp