新准则下公允价值对纳税调整的影响

摘    要

随着经济的发展，新会计准则也因为发展需要引入了公允价值。公允价值的运用成为新准则的一大亮点，受到各界人士的关注。公允价值的运用一方面对经济的发展提供了更好的机遇；另一方面,由于与传统的处理差异也带来了一些问题。由于企业的会计核算和税收处理遵循不同的原则，进行纳税调整是必然结果。在新会计准则下，公允价值的运用在某些内容上减少了企业在纳税调整方面的内容，但同时在其他方面也增加了企业纳税调整的内容。
    本文首先从公允价值入手，分析公允价值的基本内容。并分析纳税调整的一些内容及其重要性并结合例子分析新准则下公允价值的运用是怎样影响着纳税调整的。从而提出一些准则上对公允价值的运用的一些建议。

关键词  新会计准则；公允价值；纳税调整；影响

Abstract

With the development of economy, the new accounting standard also introduced the fair value because of the needs of development. The application of fair value becomes a spot of the new standard which has drawn attentions from many people. The application of fair value, on one hand, provides a better opportunity for the economic development. On the other hand, it also brings some problems because of the different tradition settlements. Because enterprise’ accounting and tax law each is complying with different rules, so tax adjustment is inevitable. The application of fair value helps enterprise reducing tax adjustment meanwhile increasing the tax adjustment in other respects under the new accounting standard.
This paper starts with the definition and the basic content of the fair value. Following by analyzing some contents of the tax adjustment and their importance, and studying how the fair value application affects the tax adjustment under the new accounting standards with examples. Finally I will put forward some suggestions to the application of the fair value in the accounting standard.

Key words ：  the new accounting standard   fair value    tax adjustment   influence

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