内容摘要：

新会计准则对企业的税务影响主要是相对影响，着重表现在对企业所得税费用的影响，但也有绝对影响，即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入“公允价值”作为会计核算计量模式后的税务影响。

关键词：新会计准则　税法　投资性房地产　公允价值

abstract：the implementation of new accounting standards on enterprises mainly has a relative influence on their expenses when calculating enterprise income tax, but has an absolute influence on calculating the amount of income tax payment. based on case analysis, this paper illustrates the tax impacts of introduction of fair value principle on investment-oriented real estate accounting.

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