| 新存货准则对企业纳税的影响 |
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| 引用本文： | 孙玉栋. 新存货准则对企业纳税的影响[J]. 涉外税务, 2008, 0(2) |
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| 作者姓名： | 孙玉栋 |
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| 作者单位： | 中国人民大学公共管理学院,北京,100872 |
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| 摘 要： | 新存货准则与原有的存货准则相比,有了很大变化。这些变化集中体现在存货入账环节、发出环节和期末结存环节。不同环节的存货计价方式对企业纳税会产生不同的影响。
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| 关 键 词： | 存货 暂时性差异 所得税 |
Impacts of the New Inventory Rule on Tax Payment of Enterprises |
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| Yudong Sun. Impacts of the New Inventory Rule on Tax Payment of Enterprises[J]. International Taxation In China, 2008, 0(2) |
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| Authors: | Yudong Sun |
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| Abstract: | Compared with the old one, the new inventory rule has changed a lot. Such changes are mainly on the fol- lowing three stages, the one when an inventory enters into an account, the one when it is sent out and the one when it is settled down in the end of a period. Pricing of inventory in different stages has varied impacts on tax payments of enterprises. |
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| Keywords: | Inventory Temporary difference Income tax |
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