会计国际趋同，是经济全球化的客观要求。2006年财政部出台了新企业会计准则。新所得税准则摒弃了原所得税会计核算方法，要求采用全新的资产负债表债务法进行所得税会计处理。本文对所得税新准则的特点和会计处理方法进行分析，并探讨了在会计实务应用中需要关注的问题，以加深对会计新准则的了解。
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Accountant international hastens with, is the economical globalization objective request. In 2006 Ministry of Finance has appeared new enterprise accountant the criterion. The new income tax criterion abandoned the original income tax accounting method, the request has used the brand-new property debt table debt law to carry on income tax accountant to process. This article the processing method carries on the analysis to the income tax new criterion characteristic and accountant, and discussed has really served in the application in accountant to need the matter of concern, deepened to accountant the new criterion understanding.
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