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财政部2006年2月15日正式公布了《企业会计准则第18号-所得税》(以下简称“新准则”),与企业目前适用的《企业所得税会计处理的暂行规定》(【94】财会字第25号)及1995年的《企业会计准则-所得税会计(征求意见稿)》(二者以下简称“旧准则”)相比存在着较大的差异,主要表现为:第?
The Ministry of Finance formally promulgated the “Accounting Standard for Business Enterprises No. 18 - Income Tax” (hereinafter referred to as the “New Standard”) on February 15, 2006 in line with the “Interim Provisions on Accounting Treatment of Enterprise Income Tax” currently applied by the enterprise ([94] No. 25) and 1995 “Accounting Standards for Business Enterprises - Income Tax Accounting (Exposure Draft)” (hereinafter referred to as the “Old Standards”), there are big differences, mainly as follows: