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《企业会计准则第18号——所得税》是在借鉴《国际会计准则第12号——所得税》,并结合我国实际情况的基础上制定的,用于规范所得税的确认.计量和相关信息披露的一项具体会计准则。这项新所得税准则的颁布,改变了以往企业会计制度中关于所得税的核算办法,引入了暂时性差异的概念,实现了所得税处理的国际化协调。本文重点探讨暂时性差异及有关所得税的最新会计处理.以期对推行新的所得税会计模式有所裨益。
Accounting Standard for Business Enterprises No. 18 - Income Tax is formulated on the basis of the reference to IAS 12 Income Tax in combination with the actual conditions in our country for the purpose of standardizing the recognition of income tax. A specific accounting standard. The promulgation of this new income tax code changed the accounting method for income tax in the previous corporate accounting system, introduced the concept of temporary difference and realized the international coordination of income tax treatment. This article focuses on the tentative differences and the latest accounting treatment of income tax in the hope of promoting the new income tax accounting model.