对新所得税会计准则的几点看法（Some opinions on the new income tax accounting standards）.docVIP

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对新所得税会计准则的几点看法（Some opinions on the new income tax accounting standards）.doc

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对新所得税会计准则的几点看法（Some opinions on the new income tax accounting standards）

对新所得税会计准则的几点看法（Some opinions on the new income tax accounting standards） Some opinions on the new income tax accounting standards Some opinions on the new income tax accounting standards 2008-12-20 15:11:26 In August 12, 2005 the Ministry of Finance released the Enterprise Accounting Standards No. x * - income tax (Draft) (hereinafter referred to as the new standard), and the enterprise currently applicable accounting treatment of corporate income tax provisional regulations (94 accounting No. twenty-fifth) and the 1995 enterprise accounting standards of income tax accounting (Draft) (hereinafter referred to as the two old standard), there is a big difference. On the basis of the comparison, the author will analyze the hidden problems of the new guidelines and make suggestions accordingly. Comparison of old and new standards The new criterion mainly in the method of income tax accounting and the disclosure of relevant information and other aspects of the specification, compared with the old accounting standards, from the original focus on the income statement to shift the focus to the balance sheet as a center of gravity, so that the new guidelines in terms of tax difference, the method of accounting changes. 1. differences in tax differences The new standard uses the balance sheet as the focus of accounting, and the tax difference is partly due to the inconsistency in the amount of assets or liabilities recognized by the accounting standards and the tax laws. The introduction of new standards, tax basis of assets and liabilities of the tax base of the concept, and on the basis of introducing the concept of temporary differences, the book value of the balance sheet of an asset or liability in accordance with the provisions of the tax law and the difference between the assets or liabilities of the tax base. Such as: the current assets included in the book value of 100 yuan accounts receivable, the related revenue has already been included in taxable profit, the accou