新所得税准则对上市公司的影响

新所得税准则采用了与国际会计准则一致的递延纳税法，而且是资产负债表债务法，这与以前的利润表债务法有根本的不同，企业的资产账面值和资产的计税基础之间的差异比以前损益项目的时间性差异宽泛的多，调整的内容也更多。本文通过对相关概念、所得税计算方法、账户设置、会计确认及计量等方面的对比，对新所得税会计准则进行了比较全面的解析并对有关规定提出了自己的看法。

Impact of New Income Taxation Criterion over a listed Company

Therefore new accountant criterion impact of taxation affairs over the accountant be an income tax criterion.And the criterion has adopt new income taxation and international accounting standards has deferred consistently to pay duty law,be balance sheet debt law,this is basic different from before profit form debt law,lead to adjusted range not only being to affect gains and losses project,result is that provisionality difference adjustment range expands.The difference between the assets paper value just s...