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Abstract: As China's socialist market economic system continues to improve the quality of accounting information to a higher demand, the introduction of new guidelines on accounting reform in our country are further development of the product, but also to adapt to international economic development. The new income tax accounting standards in accounting concepts, accounting methods of treatment with the implementation of substantive international convergence of accounting standards, while at the same time give full consideration to the characteristics of China's economic development, embodied with Chinese characteristics. In this paper, the meaning of income tax accounting standards, analysis of China's old and new differences in income tax accounting standards, and a more detailed analysis of the old and the new income tax accounting standards will change the impact of enterprise formation. This article also discussed from a business perspective on how to meet the arrival of the new accounting standards proposed by a number of recommendations. Another focus of this paper is to improve the income tax accounting standards of a few points, this paper argues that the existing accounting standards that exist in the following three questions: corporate income tax method of accounting problems, not enough science to determine the taxpayer's close, the level of tax incentives many. Three aspects of this problem, the question of income tax accounting standards to improve the existing four proposals put forward, are separately accounted for in the income tax on the uniform application of tax law to deal with and accurately define the enterprise income tax of taxpayers, tax reform and the way both inside and outside the two sets of uniform income tax.
Keywords: income tax, accounting standards, differences between the old and the new income tax accounting standards

Keywords: income tax, accounting standards, differences between the old and the new income tax accounting standards

As China's socialist market economic system continues to improve the quality of accounting information to a higher demand, the introduction of new guidelines on accounting reform in our country are further development of the product, but also to adapt to international economic development. The new income tax accounting standards in accounting concepts, accounting methods of treatment with the implementation of substantive international convergence of accounting standards, while at the same time give full consideration to the characteristics of China's economic development, embodied with Chinese characteristics. In this paper, the meaning of income tax accounting standards, analysis of China's old and new differences in income tax accounting standards, and a more detailed analysis of the old and the new income tax accounting standards will change the impact of enterprise formation. This article also discussed from a business perspective on how to meet the arrival of the new accounting standards proposed by a number of recommendations. Another focus of this paper is to improve the income tax accounting standards of a few points, this paper argues that the existing accounting standards that exist in the following three questions: corporate income tax method of accounting problems, not enough science to determine the taxpayer's close, the level of tax incentives many. Three aspects of this problem, the question of income tax accounting standards to improve the existing four proposals put forward, are separately accounted for in the income tax on the uniform application of tax law to deal with and accurately define the enterprise income tax of taxpayers, tax reform and the way both inside and outside the two sets of uniform income tax.
所得税Income Tax 会计准则 Accounting Standards 新旧所得税会计准则差异Differences between the old and the new income tax accounting standards

Abstract: As China's socialist market economic system continues to improve the quality of accounting information to a higher demand, the introduction of new guidelines on accounting reform in our country are further development of the product, but also to adapt to international economic development. The new income tax accounting standards in accounting concepts, accounting methods of treatment with the implementation of substantive international convergence of accounting standards, while at the same time give full consideration to the characteristics of China's economic development, embodied with Chinese characteristics. In this paper, the meaning of income tax accounting standards, analysis of China's old and new differences in income tax accounting standards, and a more detailed analysis of the old and the new income tax accounting standards will change the impact of enterprise formation. This article also discussed from a business perspective on how to meet the arrival of the new accounting standards proposed by a number of recommendations. Another focus of this paper is to improve the income tax accounting standards of a few points, this paper argues that the existing accounting standards that exist in the following three questions: corporate income tax method of accounting problems, not enough science to determine the taxpayer's close, the level of tax incentives many. Three aspects of this problem, the question of income tax accounting standards to improve the existing four proposals put forward, are separately accounted for in the income tax on the uniform application of tax law to deal with and accurately define the enterprise income tax of taxpayers, tax reform and the way both inside and outside the two sets of uniform income tax.

搞定了，楼主····久等啦

Abstract; With the continuously improvement of our country's social market economic system, which bring the quality of accounting information to a higher demand. The new principles'emergence is the production of continuously further development of accounting reform in our country, but also adapt to the needs of international economic development. The new income tax accounting standards realize the homology substantially with the international accounting principles in accounting checking concepts and accounting disposal methods, meanwhile taking the characters of Chinese economic development into full consideration which embody Chinese features. This thesis explain the meaning of income tax accounting principles and analyze the difference of old and new tax principles, what's more, it detailedly analyze the influences of exchange between old and new principles on enterprises. The thesis also bring forward to how to face the new accounting principle from the angle of enterprises. Another focus of this thesis are some point of views to improve the income tax accounting principles, the thesis thinks there are three problems (below) in the present accounting principles: the problem of enterprises income tax accounting checking, imprecisely confirmation of taxpayer, too many revenue benifit levels. The thesis bring forward four advices to the three problems : adopt the uniform measuring imposition law, accurate confirmation of the taxpayer of enterprises income tax, reform the revenue benifit ways, unify the inner and outer income tax
Key words: income tax; accounting principles; difference between old and new accounting principles.

OK了。