新会计准则对企业所得税的影响

2007年1月1日,我国上市公司率先实行新的会计准则,不久的将来则有更多的非上市公司也将实行新的会计准则。这套新会计准则体系起点高、范围大、创新多,标志着我国的会计准则与国际会计准则实现了实质性的趋同。新会计准则的实施,不仅影响企业的财务状况和经营成果,而且对企业的申报纳税也产生重大影响。本文以现行税法和新会计准则体系为依据,重点研究探讨新会计准则对企业所得税的影响。

Impacts of New Accounting Standards on Enterprise Income Tax

Listed companies will take the lead in carrying out New Accounting Standards starting from January 1st, 2007, and other companies will carry out the standards in the near future. This set of New Accounting Standards, which is up to the international standard, widely concerned, innovative, will become the sign of the Chinese accounting standards materially converge with international ones. The implementation of New Accounting Standards will have significant influence on financial status and achievement as well as tax declarations of enterprises. Based on present tax law and New Accounting Standards, this article mainly analyzes impacts of New Accounting Standards on enterprise income tax.