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财政部于2006年3月15日颁布了新的企业会计准则体系,并于2007年1月1日在上市公司开始全面施行。《中华人民共和国企业所得税法》于2008年1月1日正式实施。新企业所得税法就纳税人、税率、税基、税收优惠等进行了一系列的改革,与新企业会计准则存在一些差异,本文从新会计准则与新企业所得税法的总体差异及具体差异两个方面论述了新会计准则与新企业所得税法的不同之处,并对如何协调新会计准则与新企业所得税法的差异作出了探讨。
The Ministry of Finance promulgated a new system of corporate accounting standards on March 15, 2006 and started its full implementation on the listed company on January 1, 2007. The Law of the People’s Republic of China on Enterprise Income Tax came into effect on January 1, 2008. The new corporate income tax law on a series of reforms of taxpayers, tax rates, tax base, tax incentives, etc., and the new accounting standards there are some differences between the new accounting standards and the new corporate income tax law and the specific differences between the two differences Discusses the differences between the new accounting standards and the new corporate income tax law, and discusses how to coordinate the differences between the new accounting standards and the new corporate income tax law.