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2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的新企业会计准则。新企业会计准则是我国面向新世纪对于财务会计改革的一项重要举措,对促进经济社会可持续发展、全面建设社会主义和谐社会具有重大意义,有利于推进企业转型升级、与国际社会接轨。新企业会计准则作为我国现代企业制度建设的重要环节,很大程度上方便了企业财务管理,进一步改变了经济领域的会计工作。本文以企业所得税为切入点来探讨新会计准则下企业所得税会计准则发生的变化。
On February 15, 2006, the Ministry of Finance issued a new Accounting Standard for Business Enterprises which includes a basic standard and 38 specific standards. The new Accounting Standards for Business Enterprises is an important measure taken by our country in the new century for financial and accounting reform and is of great significance to promoting sustainable economic and social development and building a harmonious socialist society in all aspects. It is conducive to promoting the transformation and upgrading of enterprises and bringing them into line with the international community. As an important part of the construction of modern enterprise system in our country, the new enterprise accounting standards have greatly facilitated the enterprise’s financial management and further changed the accounting work in the economic field. In this paper, corporate income tax as a starting point to explore the new accounting standards under the changes in corporate income tax accounting standards.