摘要
新所得税准则要求企业运用资产负债表债务法进行所得税核算。资产负债表债务法通过比较资产负债的计税基础计算出应纳税暂时性差异和可抵扣暂时性差异,进而确认当期递延所得税,调整当期的所得税费用,所得税费用的调整会影响企业当期的净利润,进而影响股东的每股收益。因此,暂时性差异会影响企业的盈利能力。本文采用统计分析方法,分析新所得税准则对上市公司盈利能力的影响。
New accounting standards require listed companies using balance sheet liability method to account for income tax expense. Balance sheet liability method is done by calculating the temporary differences, then confirming deferred income tax to get the current corporate income tax expense. Income tax expense will reduce current net income. Therefore, the existence of temporary differences has an impact on net income, thereby affecting the profitability of companies. We analyze the impacts of new accounting standards on listed companies＇profitability by statistical analysis.
出处
《中央财经大学学报》
CSSCI
北大核心
2011年第3期86-91,共6页
Journal of Central University of Finance & Economics
关键词
新所得税准则
暂时性差异
盈利能力
New accounting standards Temporary differences Profitability
