新所得税会计准则的主要变化及影响分析

^论文编号:KJ043  字数：12932，页数：16  有开题报告

摘  要
 所得税会计是一项重要且复杂的会计课题，《企业会计准则第18号—所得税》的颁布实施，使我国的所得税会计进入了一个新时期，充分实现了与国际会计准则的接轨。新准则与旧准则在会计确认、计量、披露、列报等方面都有较大变化，从观念到具体核算与旧准则有着本质的不同，彻底改变了原有的所得税会计处理方法。它能够客观公允地反映企业所得税资产与负债，为我国会计信息使用者提供更加准确真实的所得税会计信息。新准则颁布以后，国内学者纷纷展开了深入的研究，在理论方面的研究比较充分，但对于新所得税准则的实施对企业产生的影响还缺乏深入研究。文章着重在分析新所得税准则主要变化的基础上，结合上市公司案例来分析新准则对企业产生的影响，并在此基础上研究新准则实施中可能出现的问题，从而给予相应的建议与对策。为新准则的推进与实施提供有效的参考意见，为进一步完善会计准则提供依据。
关键词：所得税会计，暂时性差异，资产负债表债务法，利润操纵
  
 
Abstract
Income tax accounting is an important and complex subject，the promulgation and implementation of "Enterprise Accounting Standards 18th - Income tax" have brought our country's income tax accounting into a new time, and have greatly realized the connection with the international accounting. Great changes have been brought about in accounting recognization, measurement, disclosure and report in the new accounting principles. The new standards are essentially different from the old ones in which the accounting method has been completely changed. Besides they reflect the income tax assets and liabilities fairly and objectively, and provide more accurate and real information of income tax accounting for accounting information users. After the new standards’ promulgation, many domestic scholars have done lots of studies which are abundant in the theory, but lacking of further research in the impact of the implementation of the new standards on enterprises. On the basis of the main changes of the new income tax standards, this article analyzes the impact of the new standard on enterprises and the possible problems in the course of implementing. Then put forward suggestions to these problems .It will not only be helpful for the improvement and implementation of the new standards but also useful to perfect the accounting standards.
Key Words: income tax accounting, temporary difference, balance sheet method, profit manipulation

目  录
摘  要 2
Abstract 3
引言 4
一、我国所得税会计准则的沿革 4
二、新所得税会计准则的主要变化 5
（一）计税基础的变化 5
（二）所得税核算方法的变化 5
（三）列报、信息披露的变化 7
三、实施新所得税会计准则对企业的影响 8
（一）对企业净资产的影响 8
（二）对企业净利润的影响 9
（三）对企业所得税信息披露的影响 10
四、新所得税会计准则实施中可能存在的问题与相应的建议 11
（一）新所得税会计准则实施中可能出现的问题 11
（二）有效实施新所得税会计准则的几点建议 12
结束语 14
参考文献 15

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