新企业所得税法与新会计准则差异分析与协调研究.pdf

新 企 业 所 得 税 法 与 新 会 计 准 则 差异 分 析 与 协调 研 究 b etw een for accoun tin g object ，to Prov ide u seful in form ation for deeision 一m ak in g for the g o a l o f sP ee ia liz ed a c eo u n tin g th e o ry an d m eth o d . in c o m e tax a ceo u n tin g is a e eou n tin g stan d ard s an d en te 印r ise in co m e tax law ，th e d ifl笼ren c e s b etw een th e in com e tax ae co u n tin g o f the co n crete m an ifestatio n . T h e em erg e n ce an d d ev e lo P m en t o f th e in eom e tax ac eo un tin g 15 th e ineom e tax re gu lati on s an d a e eou n tin g stan d ard s seP arated fro m the re su lts. h i o ur eo u n t l了，th e em erg en ce an d d ev e lo P m en t o f the in eo m e tax a c co un tin g ex P eri en c e the fo llo w in g sev era l sta g e s : In Ju n e o f 19 9 4 ，th e m in istry o f fin an e e P ro m u lg ated the en te 印 r ise in co m e tax th e a cc o u n tan cy h an d le s the in ter im P ro v isio n s o n C h in a m ark e d the in co m e ta x a ce o u n tin g b e g an to a d o P t in tem atio n a l eo n v en tio n ; in 19 9 5 issu e d en terpr ise aeco u n tin g stan d ard 一 in c o m e tax aecounting (draft). In D ecem b er 2000 ，the enterprise aecoun ting sy stem re gU latio n ，a llow en terpr ise u se s coP e w ith the tax law an d tax aeeo u n tin g im P a ct tw o m eth o d s se leet o n e ，in e lu d in g liab ility m eth o d m a in ly re fre s to the in c o m e statem en t liab ility m eht o d . o 廷 F eb ru ary 15 2 0 0 6 ， the m in istry o f fin an c e P ro m u lg ated the a c eo un tin g stan d ard s for en terp r ise s n o 18 一 in eom e tax law ， ab andon ed eope w ith t