新所得税准则对上市公司财务报告的影响

新所得税准则采用了与国际会计准则相一致的资产负债表债务法，这与以前我们使用的应付税款法和纳税影响会计法中的递延法、利润表债务法有根本的不同，企业的资产账面价值和资产的计税价值基础之间的差异也比以前损益项目的时间性差异宽泛得多，所以相对需要调整的内容也更多。本文通过企业会计制度（以下简称“旧所得税准则”） 中有关所得税的内容与《企业会计准则第18号---所得税》（以下简称“新所得税准则”）的有关内容对比，分析新所得税准则实施中存在的问题并提出改进建议。

关键词：所得税准则；暂时性差异；资产负债表债务法
 
The new tax guidelines Impacted on the financial reporting of listed companies
ABSTRACT
The balance sheet liability method used in CAS18 issued in 2006 which is fundamentally different from tax effect accounting method, tax deferred method, the income statement liability method used in the past is in line with that of the IASs. The timing differences result from differences of carrying value based on tax and accounting is much broader than that based on the profit and loss differences. Therefore, the items needed to be adjusted are becoming relatively more. the comparison of CAS18 and old accouting system is discussed in this paper. I also point out the problems existed during the implementation of the new standard and put forward suggestions for this。
Key Words： Income tax stadards; Temporary differences; Balance sheet liability method

 
目录
一、引言 1
二、文献综述 2
三、新所得税准则的主要变化 3
（一）旧制度对所得税的会计处理 3
（二）新准则的主要变化 3
1、新所得税准则是“资产负债表观”的体现 3
2、资产与负债的列示不同 4
3、所得税费用包含内容不同 4
4、信息披露不同 4
四、新所得税会计准则对上市公司财务报告的影响 5
(一)新旧准则转换.递延所得税对财务报表数据的影响 5
（二）以案例分析递延所得税对上市公司财务报告的影响 5
(三)递延所得税产生的原因分析 8
五、新所得税准则实施中存在的问题与建议 9
六、结束语 10
参考文献 11
致谢 12

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】