新会计准则下的企业所得税探究

• 作 者: 李敏
• 机 构: 中国烟草总公司山西省公司,
• 出 处: 财经界(学术版)
• 发表日期: 2016年05期
• 关键词: 新会计准则 企业财务会计 企业所得税 财务管理 所得税会计处理 经营改革 暂时性差异 财务经营 永久性差异 时间性差异

新会计准则的出台给我国企业的生产经营改革提供了方向,很多企业在新会计准则的要求下不断改进财务管理模式,优化企业财务会计结构,对企业的财务经营状况和企业所得税都产生了一定影响。本文首先分析了新会计准则对企业所得税的影响,进而对新会计准则下如何完善企业所得税提出了几点对策。

The promulgation of new accounting standards has provided a direction for the reform of production and management of enterprises in our country. Many enterprises, under the requirements of the new accounting standards, continuously improve their financial management models and optimize the financial and accounting structures of their enterprises, generating certain financial management conditions and corporate income tax influences. This article first analyzes the impact of the new accounting standards on the corporate income tax, and then puts forward some countermeasures to how to perfect the corporate income tax under the new accounting standards.