我国所得税会计新准则的中英文对照

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1、企业会计准则第18号一所得税AccountingStandardsforEnterprisesNo.18・IncomeTaxesCaiKuai[2006]No.3ChapterIGeneralProvisionsArticle1Withaviewtoregulatingtherecognitionandmeasurementofenterpriseincometaxesandthepresentationofrelevantinformation,thepresentStandardsareformulatedaccording

2、totheAccountingStandardsforEnterprises-BasicStandards.Article2TheHincometaxes11asmentionedinthepresentStandardsshallincludealltypesofdomesticandoverseataxamountsbasedontheamountsoftaxableincomeofenterprises.Article3ThepresentStandardsshallnotcovertherecognitionandmea

3、surementofgovernmentsubsidies.ButthetemporarydifferenceofincometaxarisingfromgovernmentsubsidiesshallberecognizedandmeasuredaccordingtothepresentStandard.ChapterIITaxBaseArticle4Whereanenterpriseobtainsassetsorliabilities,itshalldetermineitstaxbase.Wherethereisdiffer

4、encebetweenthecarryingamountoftheassetsorliabilitiesanditstaxbase,thedeferredincometaxassetsorthedeferredincometaxliabilitiesshallbedeterminedaccordingtothepresentStandards.Article5TheHtaxbaseofanasset11shallrefertotheamountwhichmaybedeductedfromthetaxablebenefitswhe

5、ntheamountoftaxableincomeiscalculatedaccordingtothetaxlawprovisionsduringthecourseoftheenterprise1recoveringthecarryingamountoftheasset.Article6The”taxbaseofanliability11shallrefertothecarryingamountofaliabilityminustheamountthatcanbedeductedaccordingtothetaxlawwhent

6、heamountoftaxableincomeiscalculatedinthefutureperiod.ChapterIIITemporaryDifferenceArticle7The"temporarydifference”shallrefertothedifferencebetweenthecarryingamountofanassetorliabilityanditstaxbase.Asforanitemthathasnotbeenrecognizedasanassetorliability,ifitstaxbaseca

7、nbedeterminedinlightofthetaxlaw,thedifferencebetweenthetaxbaseanditscanyingamountshallalsobeatemporarydifference.Pursuanttotheeffectoftemporarydifferencesontaxableamountsduringfutureperiods,theycanbeclassifiedintotaxabletemporarydifferencesanddeductibletemporarydiffe

8、rences.Article8Theterm"taxabletemporarydifference”shallrefertotemporarydifferencesthatwillresultintaxableamountsinthefuturewhenthec