《企业所得税法》及实施条例已于2008年1月1日起施行。新会计准则也在上市公司及中央企业全面执行。那么,《企业所得税法》与新会计准则到底存在哪些差异?企业在缴纳所得税时,如何根据企业所得税法与新会计准则进行纳税调整?本刊根据中国税务报系列文章理出一组文章,希望对读者理解新《企业所得税法》与新会计准则有所帮助。 The Law of the People’s Republic of China on Enterprise Earnings and its implementing regulations came into force on January 1, 2008. The new accounting standards are also fully implemented by listed companies and central enterprises. So, what is the difference between the “Enterprise Income Tax Law” and the new accounting standards? How to make tax adjustment according to the Law of the People’s Republic of China on Enterprise Income Tax and the New Accounting Standards when paying income tax? This issue sets out a series of articles based on the articles of China’s Tax Newspaper, Readers understand the new “Enterprise Income Tax Law” and the new accounting standards help.