英语翻译会计是税收的基础,新会计准则的变化也必然对税收有所反映和影响.本文基于新会计准则中的多处与税种相关的改革,进行了

会计是税收的基础,新会计准则的变化也必然对税收有所反映和影响.本文基于新会计准则中的多处与税种相关的改革,进行了新会计准则对企业纳税影响的研究.从新会计准则对企业增值税纳税的影响、新会计准则对企业消费税纳税的影响、新会计准则对企业营业税纳税的影响、新会计准则对企业所得税纳税的影响四个方面结合案例阐述了新会计准则对企业纳税的深远影响.进行了新会计准则对企业纳税影响的应用分析,以其在实际当中的应用来继续阐述.主要有三个方面：第一方面,着重分析了此次新会计准则最新引用的公允价值在企业纳税中的影响及应用；第二方面,着重分析了新会计准则对企业分期收款销售方式的会计处理特点及纳税影响的应用分析；第三方面,着重分析了新会计准则对企业受赠业务的涉税处理及应用分析.
关键词：新会计准则；增值税；消费税；营业税；企业所得税
Accounting is the tax base,the new changes in accounting standards will inevitably be reflected on the revenue and influence.Based on the new accounting standards in the various taxes associated with the reforms carried out a new accounting standard for enterprise tax impact studies.The new accounting standards,the impact of the enterprise value-added tax,the new accounting standards,corporate excise tax impact of the new accounting standards,corporate business tax tax impact of the new accounting standards,the impact of tax on corporate income tax case set with four aspects of the new accounting standards far-reaching impact on the business tax.Carried out a new corporate tax effect accounting standards the application of analysis and its application in practice to continue to elaborate.There are three major aspects:First,focus on analysis of the new accounting standards referenced in the latest in the enterprise tax in the fair value of the impact and application; Second,the emphasis on analysis of the new accounting standards for enterprise installment sales method tax effect accounting treatment characteristics and the application of analysis; Third,the emphasis on analysis of new accounting standards on the recipient enterprise business processing and application of tax-related analysis.
Key words:new accounting standards; value-added tax; consumption tax; business tax; corporate income tax