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1、对新所得税会计准则的几点看法（Someopinionsonthenewincometaxaccountingstandards）SomeopinionsonthenewincometaxaccountingstandardsSomeopinionsonthenewincometaxaccountingstandards2008-12-2015:11:26InAugust12,2005theMinistryofFinancereleasedthe"EnterpriseAccountingStand
2、ardsNo.x*-incometax"(Draft)(hereinafterreferredtoasthe"newstandard"),andtheenterprisecurrentlyapplicable"accountingtreatmentofcorporateincometaxprovisionalregulations"(94accountingNo.twenty-fifth)andthe1995"enterpriseaccountingstandardsofincometaxacc
3、ounting(Draft)(hereinafterreferredtoasthe"twoold"standard"),thereisabigdifference.Onthebasisofthecomparison,theauthorwillanalyzethehiddenproblemsofthenewguidelinesandmakesuggestionsaccordingly.ComparisonofoldandnewstandardsThenewcriterionmainlyinthem
4、ethodofincometaxaccountingandthedisclosureofrelevantinformationandotheraspectsofthespecification,comparedwiththeoldaccountingstandards,fromtheoriginalfocusontheincomestatementtoshiftthefocustothebalancesheetasacenterofgravity,sothatthenewguidelinesin
5、termsoftaxdifference,themethodofaccountingchanges.1.differencesintaxdifferencesThenewstandardusesthebalancesheetasthefocusofaccounting,andthetaxdifferenceispartlyduetotheinconsistencyintheamountofassetsorliabilitiesrecognizedbytheaccountingstandardsa
6、ndthetaxlaws.Theintroductionofnewstandards,taxbasisofassetsandliabilitiesofthetaxbaseoftheconcept,andonthebasisofintroducingtheconceptoftemporarydifferences,thebookvalueofthebalancesheetofanassetorliabilityinaccordancewiththeprovisionsofthetaxlawandt
7、hedifferencebetweentheassetsorliabilitiesofthetaxbase.Suchas:thecurrentassetsincludedinthebookvalueof100yuanaccountsreceivable,therelatedrevenuehasalreadybeenincludedintaxableprofit,theaccountsreceivabledonotneedtopaytaxes,thetaxbaseofaccountsreceiva
8、bleisthebookvalueof100yuan,thetemporarydifferencebetweentwoto0.forthecurrentliabilitiesofincludingthebookvalueof100yuanininterestincome,duetotheprovisionsofthetaxlawrelatedinterestincomewastaxedonacashbasis,thetaxbaseofunearnedinterestincomeis0,tempo
