新条例缩小了税法与会计准则间的差异（The new regulations narrow the gap between tax laws and accounting standards）.docVIP

新条例缩小了税法与会计准则间的差异（The new regulations narrow the gap between tax laws and accounting standards） First page 2 China tax report /2007 year /12 month /24 day / new edition 007 tax accounting regulations reduced the differences between tax law and accounting standards in January 1, 2008 of the Zhang Yuling Lu Feixin law of enterprise income tax from the implementation of the new enterprise income tax law implementation regulations was also recently released, Professor Yu Yingmin of Central University of Finance and Economics School of accounting, pay attention to the coordination of tax law and regulations the new accounting standards, reduce the differences between taxable income and accounting earnings, achieve the goal of simplifying the tax system. The new accounting standards increase the difference between accounting earnings and taxable income. According to the analysis, accounting earnings are based on the accounting standards to confirm the total profits before deducting the current income tax expenses, emphasizing the objective and fair. Taxable income is taxable income computed in accordance with the provisions of the tax law, emphasizing timely and full payment of taxes. These differences lead to differences in accounting earnings and taxable income in many ways. The new accounting standards introduced in January 1, 2007 have increased this difference. The new accounting standards for enterprise income tax accounting can only adopt the balance sheet debt, as more emphasis on a cumulative, book value and tax basis of assets or liabilities of the difference between, more reflected on the difference in dynamic change of attention, increase the temporary differences of enterprise assets and liabilities between value and tax base. This increases the friction costs between tax laws and accounting standards, and increases the tax risk of enterprises. Yu Yingmin said, the concern is that the new regulations give full consideration to these issues has been adjusted i