第1页共16页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共16页新旧所得税准则的比较及对企业的影响摘要：为与国际惯例趋同，我国对会计准则体系进行了修仃，本文通过对2006年财政部颁布的《企业会计准则第18号—所得税》与旧准则进行对比分析，对所得税的会计处理方法及其相关信息的披露等方面进行了规范，并结合实例分析所得税计算方法的差异，同时分析新旧所得税差异对企业的影响，提出了新准则应用的意义，以帮助会计人员更好地来理解和运用新所得税会计准则。关键词：新旧所得税会计准则比较资产负债表法对企业的影响OldincometaxcodecomparativeandinfluenceontheenterpriseAbstract：Convergencewiththeinternationalpractice,China'saccountingstandardswererevisedDing,paperissuedbytheMinistryofFinancein2006the"AccountingStandardsforEnterprisesNo.18-Incometaxes"werecomparedwiththeoldcriteria,theaccountingtreatmentofincomeanddisclosureofrelatedinformationandotheraspectsofthespecificationandanalysiswithexamplesofthedifferencesbetweenincometaxcalculation,andanalyzesthedifferencesbetweenoldandnewincometaxonenterprises,andputforwardameaningfulapplicationofnewguidelinestohelptheaccountingstafftobetterunderstandandusenewincometaxaccountingstandardsKeywords:oldincometaxaccountingstandardscomparativebalancesheetmethodinfluenceontheenterprise第2页共16页第1页共16页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共16页目录摘要..........................................................................................................................................................1第一章绪论...............................................................................................................................21.1新准则制定的背景.......................................................................................................................41.2新准则的主要内容变化..............................................................................................................4第二章新旧所得税会计准则内容的比较..........................................................................52.1会计核算方法不同.............................................................................................................52.2计税差异不同.....................................................................................................................52.3账户设置不同.....................................................................................................................62.4所得税在财务报表中列报和披露的内容不同..................................................................62.5对递延所得税款折现的规定不同.....................................................................................72.6税率变动影响不同.............................................................................................................72.7减值确认与亏损处理不同.................................................................................................7第三章新旧所得税会计处理方法的实例分析...................................................................83.1口径相同时计算比较.....................................................................................................................83.2口径不同时计算比较.................................................................................................................10第四章新旧所得税差异对企业的影响............................................
