Accounting is the basis of taxation, and the change of new accounting standards will inevitably reflect and affect taxation. Based on a number of tax-related reforms in the new accounting standards, this paper studies the impact of the new accounting standards on corporate tax payment. This paper expounds the far-reaching influence of new accounting standards on enterprise tax payment from four aspects: the influence of new accounting standards on enterprise value-added tax payment, the influence of new accounting standards on enterprise consumption tax payment, the influence of new accounting standards on enterprise business tax payment and the influence of new accounting standards on enterprise income tax payment. This paper analyzes the application of new accounting standards in enterprise tax payment, and continues to elaborate its application in practice. There are mainly three aspects: on the one hand, it focuses on the analysis of the influence and application of the latest fair value quoted in the new accounting standards in enterprise tax payment; In the second aspect, it focuses on the analysis of the accounting treatment characteristics and tax payment influence of the application of the new accounting standards on the installment sales mode of enterprises; In the third aspect, it focuses on the tax-related treatment and application analysis of the new accounting standards for corporate donation business.

Keywords: new accounting standards; Value added tax; Consumption tax; Business tax; industrial and commercial income tax

Accounting is the basis of taxation, and the new changes in accounting standards will inevitably reflect and influence taxation. Based on various related tax reforms of the new accounting standards in the United States, the research on the impact of the new accounting standards on corporate taxation was carried out. This paper expounds the far-reaching influence of new accounting standards on business tax from four aspects: the influence of new accounting standards on enterprise value-added tax, the influence of new accounting standards on enterprise consumption tax, the influence of new accounting standards on enterprise business tax payment and the influence of new accounting standards on enterprise income tax payment. This paper analyzes the application of new enterprise tax impact accounting standards, and continues to elaborate its application in practice. There are mainly three aspects: first, it focuses on the analysis of the influence and application of the newly quoted new accounting standards in enterprise tax payment; Secondly, it focuses on the analysis of the accounting treatment characteristics and application of the influence of the new accounting standards on the tax payment of enterprise installment sales method; Thirdly, it focuses on the analysis of the new accounting standards on the business processing and tax-related application of the recipient enterprises.

Keywords: new accounting standards; Value added tax; Consumption tax; Business tax; business income tax