论文部分内容阅读
为规范企业会计确认、计量和报告行为,保证会计信息质量,根据《中华人民共和国会计法》、《企业会计准则—基本准则》等国家有关法律、行政法规,财政部制定了38项具体准则,自2007年1月1日起在上市公司范围内施行,并逐步扩大实施范围。2007年3月16日中华人民共和国主席胡锦涛颁布第63号主席令:《中华人民共和国企业所得税法》,自2008年1月1日起施行;2007年12月6日中华人民共和国总理温家宝颁布第512号国务院令:《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。本文就新企业所得税法下的所得税会计准则和所得税会计的应用作一些探讨。
In order to standardize the verification, measurement and reporting of corporate accounting and ensure the quality of accounting information, the Ministry of Finance has formulated 38 specific guidelines in accordance with the relevant PRC laws and administrative regulations such as Accounting Law of the People’s Republic of China, Accounting Standards for Business Enterprises - Basic Standards, From January 1, 2007 onwards in the implementation of the scope of the listed company, and gradually expand the scope of implementation. March 16, 2007 Hu Jintao, President of the People’s Republic of China, promulgated Chairman Order No. 63: Enterprise Income Tax Law of the People’s Republic of China since January 1, 2008; December 6, 2007 Premier Wen Jiabao of the People’s Republic of China promulgated the “ Decree No. 512 of the State Council: ”The Implementation Rules of the PRC Enterprise Income Tax Law" shall come into force on January 1, 2008. This article makes some discussions on the income tax accounting standards and the application of income tax accounting under the new Enterprise Income Tax Law.