论文部分内容阅读
《中国企业会计准则》于2006年2月15日正式发布,自2007年1月1日起在上市公司中率先执行,随之,在其他企业全面施行。新会计准则实现了国际财务报告准则的中国化,将进一步提升会计信息的编报质量,同时,也将进一步调整会计准则与税法的差异,缩小所得税处理原则与国际财务报告准则的差异。本刊延请著名会计专家张连起先生,以连载形式,就实施新会计准则条件下的税务会计,特别是所得税的会计处理方法进行解析,以期帮助企业更好地理解和运用新准则,处理好新准则体系下的重点涉税问题,有效规避新准则带来的纳税风险。
The China Accounting Standards for Business Enterprises was officially released on February 15, 2006 and took the lead among listed companies as of January 1, 2007, followed by its full implementation in other enterprises. The new accounting standards to achieve the internationalization of IFRS, will further enhance the quality of accounting information, at the same time, will also further adjust the accounting standards and tax laws, narrowing the income tax treatment principles and the difference between IFRS. Articles cited famous accounting expert Mr. Zhang Lianqi, in serial form, on the implementation of the new accounting standards under the conditions of tax accounting, especially the income tax accounting method to resolve, with a view to helping enterprises to better understand and apply the new guidelines to handle the new guidelines Under the system, the key tax-related issues effectively evade the tax risk brought about by the new standard.