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由于我国在2006年2月建立企业会计准则体系,企业所得税法在2007年3月颁布,其实施条例在2007年11月发布。会计制度与企业所得税法差距的扩大,产生的负面影响,削弱了会计改革对经济发展应有的推动作用。本文对货币时间价值计量模式下的企业所得税的差异进行了分析。
Since China established the Accounting Standard for Business Enterprises in February 2006, the Enterprise Income Tax Law was promulgated in March 2007 and its implementation regulation was promulgated in November 2007. The negative impact of the widening gap between the accounting system and the corporate income tax law has weakened the impetus that accounting reform should have for economic development. This paper analyzes the differences of corporate income tax under the time value measurement of money.