| 企业会计新准则中所得税问题的解析 |
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| 引用本文： | 赵月,侯勇军,白蕾.企业会计新准则中所得税问题的解析[J].河北交通科技,2007(3). |
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| 作者姓名： | 赵月 侯勇军 白蕾 |
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| 作者单位： | 长安大学经济与管理学院 西安710064 |
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| 摘 要： | 针对财政部2006年2月颁布的《企业会计准则第18号—所得税》及其在上市公司中的应用,对新旧会计准则进行了对比分析,探讨了新准则中计税基础、暂时性差异、资产负债表债务法等相关问题。
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| 关 键 词： | 所得税会计 计税基础 暂时性差异 资产负债表债务法 |
Discussion on Income Tax in New Rule of Enterprise Accounting |
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| Zhao Yue Hou Yongjun Bai Lei.Discussion on Income Tax in New Rule of Enterprise Accounting[J].Hebei Jiaotong Science and Technology,2007(3). |
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| Authors: | Zhao Yue Hou Yongjun Bai Lei |
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| Abstract: | In point of view of "Income Tax-No.18 of Enterprises Accounting Rule" issued by Ministry of Finance in June of 2006 and its application in listed enterprises, comparison between new and old accounting rules is carried out. The questions of taxing basis, temporary difference, balance sheet and debt method found in new role are discussed. |
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| Keywords: | income tax accounting tax basis temporary difference balance sheet debt method |
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