我国所得税会计新准则的中英文对照.doc

企业会计准则第18号--所得税 Accounting Standards for Enterprises No. 18 - Income TaxesCai Kuai [2006] No. 3Chapter I General ProvisionsArticle 1 With a view to regulating the recognition and measurement of enterprise income taxes and the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.Article 2 The income taxes as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.Article 3 The present Standards shall not cover the recognition and measurement of government subsidies. But the temporary difference of income tax arising from government subsidies shall be recognized and measured according to the present Standard.Chapter II Tax BaseArticle 4 Where an enterprise obtains assets or liabilities, it shall determine its tax base.Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present Standards.Article 5 The tax base of an asset shall refer to the amount which may be deducted from the taxable benefits when the amount of taxable income is calculated according to the tax law provisions during the course of the enterprise recovering the carrying amount of the asset.Article 6 The tax base of an liability shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period. Chapter III Temporary Difference Article 7 The temporary difference shall refer to the difference between the carrying amount of an asset or liability and its tax base. As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amoun