论文部分内容阅读
2006年2月15日,财政部发布新会计准则和审计准则体系,新会计准则于2007年1月1日起已在上市公司中率先执行。2007年3月16日,十届人大五次会议表决通过了《中华人民共和国企业所得税法》,并将于2008年1月1日起开始施行。新会计准则与税法间有哪些差异?新会计准则与新所得税法间又会产生什么新的差异变化?如何进行正确的会计和税务处理?从本期开始,本刊特约国家税务总局扬州税务进修学院高金平教授为广大读者分专题解读“会计准则与税法差异”。内容包括:合并准则与税法差异、长期股权投资准则与税法差异、固定资产准则与税法差异、无形资产准则与税法差异、投资性房地产准则与税法差异、债务重组准则与税法差异、非现金资产交换准则与税法差异、收入准则与税法差异、股份支付准则与税法差异、金融工具确认和计量准则与税法差异等。
On February 15, 2006, the Ministry of Finance released the new accounting standards and auditing standards system. The new accounting standards have taken the lead among listed companies as of January 1, 2007. On March 16, 2007, the Fifth Session of the Tenth National People’s Congress voted to pass the “Enterprise Income Tax Law of the People’s Republic of China” and will come into effect on January 1, 2008. What are the differences between the new accounting standards and the tax laws? What new differences will arise between the new accounting standards and the new income tax laws? How to carry out the correct accounting and tax treatment? From the beginning of this issue, the special taxation Yangzhou Taxation Administration Professor Gao Jinping College for the majority of readers sub-topic interpretation “Accounting standards and tax differences ”. The contents include: the differences between the merger rules and the tax laws, the differences between the long-term equity investment rules and the tax laws, the differences between the fixed assets standards and the tax laws, the differences between the intangible assets standards and the tax laws, the differences between the investment real estate standards and the tax laws, the debt restructuring guidelines and tax laws, Differences between standards and tax laws, differences between income standards and tax laws, differences between share payment rules and tax laws, differences between financial instruments recognition and measurement standards and tax laws, etc.