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随着我国经济体制改革的进一步深入,为了进一步与国际趋同,我国财政部于2006年2月颁布了由1项基本准则和38项具体准则组成的新会计准则体系。新会计准则在诸多方面实现了突破,是我国会计发展史上的一个重要里程碑。新会计准则所得税会计采用了资产负债表债务法作为其核算的理论基础。通过资产、负债的账面价值与计税基础比较产生暂时性差异计算确认相应的递延所得税资产及递延所得税负债。
With further deepening of China’s economic system reform, in order to further convergence with the international community, China’s Ministry of Finance promulgated the new accounting standards system consisting of one basic standard and 38 specific standards in February 2006. The new accounting standards have achieved breakthroughs in many aspects and are an important milestone in the history of accounting in our country. The new accounting standards income tax accounting using balance sheet debt as its accounting theory. The temporary difference between the book value of the assets and liabilities and the tax base results in the calculation of the corresponding deferred income tax assets and deferred income tax liabilities.