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2007年3月16日,十届人大五次会议通过了《中华人民共和国企业所得税法》(以下简称《企业所得税法》),新税法将于2008年1月1日起施行。而新会计准则已于2007年1月1日起在上市公司施行,鼓励其他企业执行。《企业所得税法》与新会计准则存在哪些差异?企业在缴纳企业所得税时,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整理出一组文章,希望对读者理解新企业所得税法与新会计准则有所帮助。
On March 16, 2007, the Fifth Session of the Tenth National People’s Congress passed the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”). The new tax law will go into effect on January 1, 2008. The new accounting standards in January 1, 2007 from the implementation of listed companies to encourage other companies to implement. How are the differences 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? According to the articles of China’s Tax Newspaper, we compile a series of articles, Understand the new corporate income tax law and new accounting standards help.