| 新所得税准则对企业会计核算的影响 |
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| 引用本文： | 张莹.新所得税准则对企业会计核算的影响[J].云南电大学报,2008,10(4):65-66. |
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| 作者姓名： | 张莹 |
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| 作者单位： | 云南广播电视大学经济学院,云南昆明,650223 |
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| 基金项目： | 中央电大科技攻关项目
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| 摘 要： | 所得税会计是财务会计的一个重要组成部分，新所得税会计准则与旧制度相比变化较大，这些变化对企业所得税会计核算有很大的影响。
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| 关 键 词： | 新所得税准则 计税基础 暂时性差异 资产负债表债务法 |
On the Impact of New Income Tax Standards on Enterprise Accounting |
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| ZHANG Ying.On the Impact of New Income Tax Standards on Enterprise Accounting[J].Journal of Yunnan Rty University,2008,10(4):65-66. |
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| Authors: | ZHANG Ying |
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| Institution: | ZHANG Ying (School of Economy,Yunnan RTV University,Kunming,Yunnan,650223) |
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| Abstract: | Income tax accounting is an important component of financial accounting.New income tax accounting standards have changes a lot as compared with the old ones.These changes have a great impact on the income tax accounting of enterprises.The paper analyses the major changes of the new income tax accounting standards and the impact of the income tax on the enterprise accounting. |
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| Keywords: | New Income Tax Standards tax base temporary differences balance sheet debt law |
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