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财政部2006年2月颁布《企业会计准则》,于2007年1月1日起执行;2007年3月,税法进行全面改革,合并内资外资税法,颁发《企业所得税法》、《企业所得税法实施条例》。由于新准则采用了公允价值计量,税会差异有所扩大。本文主要结合农村信用社相关会计制度,对新会计准则与税法的差异予以浅析。
The Ministry of Finance promulgated the “Accounting Standards for Business Enterprises” in February 2006 and implemented it on January 1, 2007. In March 2007, the tax law was fully reformed and the domestic foreign-funded tax laws were merged. The “Enterprise Income Tax Law” was promulgated and the "Enterprise Income Tax Law Ordinance. As the new standard adopts the fair value measurement, the difference of taxation will be enlarged. This article mainly analyzes the differences between the new accounting standards and the tax law based on the relevant accounting system of rural credit cooperatives.