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所得税是我国主要的税收之一,占到了我国税收当中的很大的比例,约在60%以上,会计准则是企业经营中会计期间的主要规定,对会计管理等工作进行的规定。我国新会计准则颁布之后,首先在上市公司当中开始实行,准则当中也对所得税的会计准则进行了规定,在工作过程中根据对这种新准则的实施,可能部分会计人员还存在着一定的误区情况。本文针对新会计准则中对所得税部分的规定进行了研究,为会计工作者提供一定的参考。
Income tax is one of the major taxes in our country, accounting for a large proportion of our tax revenue, accounting for over 60%. The accounting standards are the major provisions of the accounting period in the operation of an enterprise and the regulations on accounting administration and other work. After the promulgation of the new accounting standards in our country, it first started to be implemented in the listed companies, and the guidelines also set the accounting rules for income tax. According to the implementation of this new standard in the course of work, some accounting personnel may still have certain misunderstandings Happening. In this paper, the new accounting standards for income tax part of the provisions of the study for the accounting workers to provide some reference.