新的《企业会计制度》和《企业所得税税前扣除办法》发布后,企业的会计核算发生了很大的变化,对所得税的调整项目也做了新的规定,当会计制度与税法不一致时,应按会计制度进行核算,纳税时再作调整。在实际工作中,如何进行会计与税法的协调,本文就资产准备的计提与所得税的会计处理,谈谈具体的核算办法。 After the release of the new “Accounting System for Business Enterprises” and “Pre-tax Deduction for Enterprise Income Taxes,” the accounting of enterprises has undergone great changes, and new regulations have been made for adjustments to income tax. When the accounting system is inconsistent with the tax law, Should be accounted for according to the accounting system, and then make adjustments when paying taxes. In the actual work, how to coordinate accounting and tax law, this article talks about the calculation method of asset preparation and income tax accounting, and discusses specific accounting methods.