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所得税的会计处理与税务处理早已存在差异,而2007年1月1日起实施的新会计准则与即将于2008年1月1日实施的《中华人民共和国企业所得税法》对这些差异赋予了新的内涵。本文将基于新准则,综合讨论新企业所得税下所得税会计处理与税务处理的差异,并提出了如何协调这些差异的建议。
The difference between the accounting treatment of income tax and that of taxation already exists. However, the new accounting standards implemented on January 1, 2007 and the “Enterprise Income Tax Law of the People’s Republic of China”, which is about to be implemented on January 1, 2008, give these differences a new Connotation. This article will be based on the new guidelines, a comprehensive discussion of the new income tax under the new corporate tax accounting and tax treatment differences, and put forward proposals on how to reconcile these differences.