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财政部于2006年2月发布了《企业会计准则第18号——所得税》,2007年11月28日,国务院第197次常务会议通过了《中华人民共和国企业所得税法实施条例》,自2008年1月1日起施行。新《企业会计准则》和新《企业所得税法》的相继颁布及实施,标志着我国会计制度与税法的进一步分离,两者差异加剧扩大。如何正视会计制度与税收制度的差异,做好递延所得税的处理,是企业税收筹划和帐务处理时面临的课题。
The Ministry of Finance released Accounting Standard for Business Enterprises No. 18 - Income Tax in February 2006, and on November 28, 2007, the 197th executive meeting of the State Council adopted the Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China. Since 2008, January 1 will come into effect. The new “Enterprise Accounting Standards” and the new “Enterprise Income Tax Law” have been promulgated and implemented, marking the further separation of China’s accounting system and tax law, the difference between the two intensified. How to address the differences between the accounting system and the taxation system and how to deal with the deferred income tax are the problems that the enterprises face in the process of tax planning and accounting.