新条例缩小了税法与会计准则间的差异（New regulations to reduce the differences between tax law and accounting standards）.docVIP

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新条例缩小了税法与会计准则间的差异（New regulations to reduce the differences between tax law and accounting standards）.doc

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新条例缩小了税法与会计准则间的差异（New regulations to reduce the differences between tax law and accounting standards）

新条例缩小了税法与会计准则间的差异（New regulations to reduce the differences between tax law 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 to increase accounting earnings and taxable income according to the analysis, the accounting earnings is confirmed according to the accounting standards to reduce total profit before income tax expense in the buckle, emphasizes the objective and fair. Taxable income is calculated according to the provisions of the tax law confirmed taxable income, emphasizing the full and timely tax. These differences lead to accounting earnings and income are different in many aspects. In January 1, 2007 the implementation of the new accounting standards, increase the 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 between the cost of tax law and accounting standards, the enterprise tax risk. Yu Yingmin said, the concern is that the new regulations give full consideration to these issues has been adjusted in reduced taxable income and ac