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自1994年财政部发布的财会字[1994]第025号《企业所得税会计处理的暂行规定》以来,企业所得税会计处理一直未有大的变化,虽然在2001年颁布了《企业会计制度》,但是在企业所得税核算方面依然沿用了上述文件的规定,直到2006年财政部发布了《企业会计准则第18号─所得税》(以下简称所得税准则),与原规定比较在理论
Since the Interim Provisions on Accounting Treatment of Enterprise Income Tax issued by the Ministry of Finance in 1994, No. 025 [1994] issued by the Ministry of Finance, there have been no major changes in the accounting treatment of corporate income tax. Although the “Enterprise Accounting System” was promulgated in 2001, In the corporate income tax accounting still follow the provisions of the above documents until the Ministry of Finance in 2006 released the “Accounting Standards for Enterprises No. 18 - Income Tax” (hereinafter referred to as income tax standards), compared with the original provisions of the theory