The new accounting standards under the new tax law differences between revenue recognition and coordination of analysis of _11481精品.docVIP

The new accounting standards under the new tax law differences between revenue recognition and coordination of analysis of   Abstract: In order to regulate corporate accounting recognition, measurement and reporting of behavior to ensure the quality of accounting information, according to the Accounting Law and other relevant laws and administrative regulations, in 2006, the Ministry of Finance issued a new corporate accounting standards and application guides. February 2006 15 New accounting standards issued, marking Chinas financial and accounting with international accounting practice the arrival of a new era of convergence, the new accounting standards will effectively ease the companys internal and external situation of asymmetric information is conducive to Chinas opening-up level increase. The new guidelines to promote convergence with international accounting standards, using the language of international express companys financial situation, the release of the new guidelines is to expand with Chinas tax law differences. This requires the new accounting standards under the new tax law differences between revenue recognition and coordination of analysis. Co-ordinated approach including the differences in how to deal with coordination. As far as possible differences in accounting treatment in line with accounting principles. In addition, the accounting standards and tax law itself requires coordination of continuous improvement. 牋牋 Key words: new accounting standards; the new law; revenue recognition 牋牋 First, the connotation of accounting for income taxes 牋牋 Income tax accounting refers to the income tax paid in the process of accounting treatment, ie on the basis of accounting profits, in accordance with the requirements of the Income Tax Act to carry out tax adjustments in order to determine taxable income, according to calculation of tax payable and pay accordingly payable, tax payable the accounting treatment of accounting activi