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会计与税收的分离模式必然导致了每一次改革,或者会使两者产生新的差异,或者使原有某项差异消失。2007年1月1日在上市公司开始实施新的企业会计准则,新会计准则实施后,资产、负债账面价值与其计税基础之间的暂时性差异加大,本文通过分析这些暂时性差异,建议我国在企业所得税税制改革中应充分考虑会计计量属性的变化,并提出在多元化会计计量条件下,采用适度分离的所得税会计核算模式。
The separation of accounting and taxation will inevitably lead to every reform, or will make a new difference between the two, or make a difference disappears. On January 1, 2007, after listed companies started to implement the new Accounting Standards for Business Enterprises and the new accounting standards were implemented, temporary differences between the book values of assets and liabilities and their tax bases were increased. Based on the analysis of these temporary differences, In the reform of enterprise income tax system, China should take full account of the changes of accounting measurement attributes and put forward a mode of separation of income tax accounting under diversified accounting measurement.