内容摘要：

新存货准则与原有的存货准则相比，有了很大变化。这些变化集中体现在存货入账环节、发出环节和期末结存环节。不同环节的存货计价方式对企业纳税会产生不同的影响。

关键词：存货　暂时性差异　所得税

abstract：compared with the old one, the new inventory rule has changed a lot. such changes are mainly on the following three stages, the one when an inventory enters into an account, the one when it is sent out and the one when it is settled down in the end of a period. pricing of inventory in different stages has varied impacts on tax payments of enterprises.

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