新会计准则下所得税相关问题处理

所得税会计以税法为依据,以财务会计为基础。由于会计与税法在收益、费用或损失的确认和计量原则方面的不同,导致按照会计准则计算的税前会计利润与按照税法规定计算的应纳税所得之间存在差异。研究我国所得税会计准则制定原则、所得税核算方法的应用,对更加全面地核算所得税会计差异,为决策者提供更加相关的所得税会计信息有重要意义。

Solutions on Income Tax under New Accounting Principles

Income tax accounting is based on tax law and financial accounting. Because their confirmation and measuring principles of income, expense or loss are different, pre-tax accounting profit calculated by accounting principles and income tax payable by tax law are also different. Therefore, it is important for the decision-maker to provide more accounting information in income tax through study- ing the enacting principles, application and the accounting difference of income tax.