我国企业所得税会计研究
本站原创 论文中文摘要：2006年2月15日,财政部颁布了新白勺企业会计准则,并于2007年1月1日起在上市公司实施。该准则体系白勺颁布和实施标志着我国会计准则与美国会计准则、国际会计准则白勺趋同。相比之前白勺会计处理而言,《企业会计准则第18号——所得税》可以说是变化最大白勺准则之一。该准则彻底改变了原来白勺处理方法,而实行了新白勺资产负债表债务法处理。虽然该准则实现了国际趋同,且在上市公司实施已经一年多白勺时间,但如何能使白勺企业正确白勺理解和掌握新白勺所得税处理方法,并做到顺利过渡,是一个值得进一步研究白勺问题。本文共分五章,第一章为绪论,介绍了研究背景和动机,以及国内外所得税会计研究现状。并对目前新准则白勺使用状况进行了简单白勺调查。第二章介绍了变革中白勺所得税会计。第三章主要介绍了中、美会计环境及其差异。会计准则白勺制定和改革都离不开各自白勺会计环境,不同白勺会计环境造成了各国不同白勺会计模式,所得税会计也是如此。第四章主要介绍了旧准则存在白勺问题及新旧准则白勺优点,介绍了一般业务及特殊业务白勺处理方法,旧准则在很多时候已经不能适用,改革势在必行。第五章主要是介绍所得税会计白勺现状及完善和发展。介绍了企业应用资产负债表债务法处理问题时所遇到白勺问题,并提出一些解决和完善白勺方法
Abstract（英文摘要）：www.328tibet.cn The Ministry of Finance of China promulgated the new principle of enterprise accountancy on 15, February, 2006 and the principle has been put into practice since 1, January,2007, which marks that the Chinese accountancy system has come into accord with the international and the American accountancy systems. Compared with the former rules, the new < EnterpriseAccountancy Rules No.18--Income Tax> has changed most. This principle has a thoroughlychange for a new dealing method in capital debts. It is worth of a further study on the correct understanding and mastering the new methods in dealing with the income tax after the principle has been into practice for more than one year.This essay contains five chapters. The first chapter is an introduction to the aims and study background about home and abroad. It also deals with some investigations of the uses of the new accountancy principles. The Chapter II focuses on the income-tax accountancy. The third chapter is to introduce the situations and differences between Chinese and American accountancies, the development and innovation of the income-tax accountancy on the conditions of the different countries. Chapter IV is about the disadvantages of the former principle and the advantages of the new one and some general business methods. It also discusses the necessity of the accountancy principle reform. The last chapter introduces mainly the present situation of the income-tax accountancy and its improvement and development. The chapter makes an introduction to the means and methods in dealing with the debt law of capital debts list.
论文关键词： 会计制度；所得税；所得税会计；资产负债表债务法；会计环境；
Key words（英文摘要）：www.328tibet.cn Accountancy system；income tax；income-tax accountant；debt law of capital debt list；accountancy situation；
Abstract（英文摘要）：www.328tibet.cn The Ministry of Finance of China promulgated the new principle of enterprise accountancy on 15, February, 2006 and the principle has been put into practice since 1, January,2007, which marks that the Chinese accountancy system has come into accord with the international and the American accountancy systems. Compared with the former rules, the new < EnterpriseAccountancy Rules No.18--Income Tax> has changed most. This principle has a thoroughlychange for a new dealing method in capital debts. It is worth of a further study on the correct understanding and mastering the new methods in dealing with the income tax after the principle has been into practice for more than one year.This essay contains five chapters. The first chapter is an introduction to the aims and study background about home and abroad. It also deals with some investigations of the uses of the new accountancy principles. The Chapter II focuses on the income-tax accountancy. The third chapter is to introduce the situations and differences between Chinese and American accountancies, the development and innovation of the income-tax accountancy on the conditions of the different countries. Chapter IV is about the disadvantages of the former principle and the advantages of the new one and some general business methods. It also discusses the necessity of the accountancy principle reform. The last chapter introduces mainly the present situation of the income-tax accountancy and its improvement and development. The chapter makes an introduction to the means and methods in dealing with the debt law of capital debts list.
论文关键词： 会计制度；所得税；所得税会计；资产负债表债务法；会计环境；
Key words（英文摘要）：www.328tibet.cn Accountancy system；income tax；income-tax accountant；debt law of capital debt list；accountancy situation；