自2006年中国企业会计准则变更以来,新的会计准则实现了国际财务报告准则的中国化,即将进一步提升会计信息的编报质量,同时,也将进一步调整会计准则与税法的差异,缩小所得税处理原则与国际财务报告准则的差异。本文探讨了所得税费用核算在新会计准则下所受到的影响及具体的核算。 Since the Chinese Accounting Standards for Business Enterprises was changed in 2006, the new accounting standards have realized the internationalization of IFRSs, and the quality of compiling accounting information will be further improved. At the same time, the differences between accounting standards and tax laws will be further adjusted and the income tax treatment will be narrowed Differences between principles and International Financial Reporting Standards. This article explores the impact of income tax expense accounting under the new accounting standards and specific accounting.