2006 the Ministry of Finance issued a new Enterprise Accounting Standards No. 18 -- income tax,discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax
2006 the Ministry of Finance issued a new Enterprise Accounting Standards No. 18 -- income tax,discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax
2006财政部新发布的《企业会计准则第18号——所得税》，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。