关于所得税会计核算方法研究
本站原创 论文中文摘要：目前全球经济处于一个瞬息万变白勺时代,所得税作为各国财政收入白勺支柱也发生着深刻白勺变化,所得税会计白勺环境适应性和合理性成为我国所得税会计理论界和实务界所共同关注白勺课题。本文基于新所得税会计准则对所得税核算方法白勺要求,研究了我国上市公司采用资产负债表债务法白勺科学性。本文首先阐述了学术界关于会计制度、所得税制度改革白勺观点和所得税会计基本理论,然后以上市公司作为实例并结合理论分析,揭示了所得税会计处理方法变化白勺环境适应性。得出本文白勺结论:我国新所得税会计准则所采用白勺资产负债表债务法是迄今四种所得税会计处理方法中最能反映企业运营状况白勺一种。本文在进行理论及实例研究时,利用了新所得税会计准则实施以后白勺上市公司年报数据进行模拟运算和数据验证,并有机地把理论分析和数据分析结合到一起,对各种所得税会计处理方法进行了横向比较研究,从而论证了新所得税会计准则中所采用白勺资产负债表债务法是最合理最科学白勺一种方法
Abstract（英文摘要）：www.328tibEt.cn In February of 2006, Ministry of Finance promulgated the "Accounting Standards for Business Enterprises No. 18 - the income tax," which specifies that income tax accounting treatment should adopt balance sheet liability method. The standard unified the accounting method for income tax and provide guidance for recognition, measurement and disclosure on income tax.According to the original enterprise accounting system, enterprises can use either tax payable method or taxation affect accounting method for income tax. For tax affect accounting method, both the deferred method and income sheet liability method can be used. However, these methods can not meet the changing needs of the accounting environment, but also can not fully reflect the difference between book value and tax basis for assets or liabilities. Therefore, in order to improve the quality of accounting information and meet the increasing needs for accounting information by interested users, the new guideline clearly requires that accounting for income tax should adopt balance sheet liability method. Based on the new income tax accounting standard, this paper made a research on the appropriateness of balance sheet liability method in our country.This paper is divided into eight parts. This paper first reviewed related academic research on accounting system, reform of the tax system and basic theory of income tax accounting. Then this paper chose listed companies as cases for theoretical analysis and revealed the reasons for changes in the accounting treatment of income tax. This paper’s conclusion is that China’s new income tax accounting standards namely the balance sheet liability method is the most appropriate of the four income tax accounting methods by far.Part one: introduction. This part described the background of the research, the significance and purpose of research, and research methods. The significance of this paper is to identify the differences among tax payable method, taxation affect accounting method, the tax effect accounting method, deferred method, income sheet liability method and balance sheet liability method. By case analysis this paper illustrated the advantages and appropriateness of balance sheet method.Part Two: literature review of domestic and foreign income tax accounting methods. This part made a literature review focusing on accounting methods for income tax including China’s old and new accounting standards, US GAAP and the International Accounting Standards regarding income tax accounting methods. The reform of China’s accounting standards is to meet the increasing needs for high quality accounting information by capital and is also a congruence with the international practice. This paper argues that the reform reflects the game played by different accounting standard setting institute.Part Three: this paper elaborated on the historical evolution of the income tax accounting process in our country. China’s income tax accounting developed from scratch. From the initial stage started from 1980s to standardize stage of early 1990s, then this new accounting standards promulgated and implemented , which is believed as a mature stage. The evolution reflects the income tax accounting as servant for economic development and promote development of the capital market. Part Four: this part elaborated on the reform process of China’s income taxation system. Compared with Part Three, this part indicated the mingled characteristics of income tax accounting from the perspective on reform of taxation system. Along with the development of China’s reform and opening up, Chinese enterprise has experienced profits paid during planned economy period to income tax which is in line with economic development. Different income taxation treatment for foreign company was cancelled. The reform improves income taxation system in our country.Part Five: this part analyzed the basic theory of accounting method for income tax. This part made a theoretical analysis on the concept, nature and structure of income tax accounting and elaborated on the theoretical basis for balance sheet liability method. The analysis provided theoretical framework for the research.Part Six: based on the Part Five, this part elaborated on the principle for income tax accounting. Based on new income tax accounting standard and new income taxation law, this part defined tax basis for assets and liabilities, temporary difference, future income tax assets and future income tax liabilities. Then this part clarified the recognition and measurement for income tax expense.Part Seven: this part is the core of the paper. Through case analysis for listed companies, this part made a simulated calculation using four income tax accounting methods for a span of eight years. This part compared the advantages and disadvantages of the four methods by using the simulation results. It is showed that the balance sheet method is the most appropriate.Part Eight: conclusion. This part summarized the results of this research and indicated the limitations and future research directions. The three main conclusions are as follows: First, taxation affect accounting method is superior to tax payable method. Second, income sheet liability method is superior to deferred method. Third, balance sheet liability method is superior to income sheet liability method. This paper argues that the balance sheet liability method is beneficial to the development of listed companies in our country.This paper is consists of the above eight parts. By selecting financial report of listed companies, this paper made simulated calculation and data verification. Through theoretical analysis and data analysis, this paper compared the four income tax accounting methods with each other. It demonstrates that balance sheet liability method required by the new income tax accounting standard is the most appropriate and scientific method.
论文关键词： 新会计准则；所得税；资产负债表债务法；
Abstract（英文摘要）：www.328tibEt.cn In February of 2006, Ministry of Finance promulgated the "Accounting Standards for Business Enterprises No. 18 - the income tax," which specifies that income tax accounting treatment should adopt balance sheet liability method. The standard unified the accounting method for income tax and provide guidance for recognition, measurement and disclosure on income tax.According to the original enterprise accounting system, enterprises can use either tax payable method or taxation affect accounting method for income tax. For tax affect accounting method, both the deferred method and income sheet liability method can be used. However, these methods can not meet the changing needs of the accounting environment, but also can not fully reflect the difference between book value and tax basis for assets or liabilities. Therefore, in order to improve the quality of accounting information and meet the increasing needs for accounting information by interested users, the new guideline clearly requires that accounting for income tax should adopt balance sheet liability method. Based on the new income tax accounting standard, this paper made a research on the appropriateness of balance sheet liability method in our country.This paper is divided into eight parts. This paper first reviewed related academic research on accounting system, reform of the tax system and basic theory of income tax accounting. Then this paper chose listed companies as cases for theoretical analysis and revealed the reasons for changes in the accounting treatment of income tax. This paper’s conclusion is that China’s new income tax accounting standards namely the balance sheet liability method is the most appropriate of the four income tax accounting methods by far.Part one: introduction. This part described the background of the research, the significance and purpose of research, and research methods. The significance of this paper is to identify the differences among tax payable method, taxation affect accounting method, the tax effect accounting method, deferred method, income sheet liability method and balance sheet liability method. By case analysis this paper illustrated the advantages and appropriateness of balance sheet method.Part Two: literature review of domestic and foreign income tax accounting methods. This part made a literature review focusing on accounting methods for income tax including China’s old and new accounting standards, US GAAP and the International Accounting Standards regarding income tax accounting methods. The reform of China’s accounting standards is to meet the increasing needs for high quality accounting information by capital and is also a congruence with the international practice. This paper argues that the reform reflects the game played by different accounting standard setting institute.Part Three: this paper elaborated on the historical evolution of the income tax accounting process in our country. China’s income tax accounting developed from scratch. From the initial stage started from 1980s to standardize stage of early 1990s, then this new accounting standards promulgated and implemented , which is believed as a mature stage. The evolution reflects the income tax accounting as servant for economic development and promote development of the capital market. Part Four: this part elaborated on the reform process of China’s income taxation system. Compared with Part Three, this part indicated the mingled characteristics of income tax accounting from the perspective on reform of taxation system. Along with the development of China’s reform and opening up, Chinese enterprise has experienced profits paid during planned economy period to income tax which is in line with economic development. Different income taxation treatment for foreign company was cancelled. The reform improves income taxation system in our country.Part Five: this part analyzed the basic theory of accounting method for income tax. This part made a theoretical analysis on the concept, nature and structure of income tax accounting and elaborated on the theoretical basis for balance sheet liability method. The analysis provided theoretical framework for the research.Part Six: based on the Part Five, this part elaborated on the principle for income tax accounting. Based on new income tax accounting standard and new income taxation law, this part defined tax basis for assets and liabilities, temporary difference, future income tax assets and future income tax liabilities. Then this part clarified the recognition and measurement for income tax expense.Part Seven: this part is the core of the paper. Through case analysis for listed companies, this part made a simulated calculation using four income tax accounting methods for a span of eight years. This part compared the advantages and disadvantages of the four methods by using the simulation results. It is showed that the balance sheet method is the most appropriate.Part Eight: conclusion. This part summarized the results of this research and indicated the limitations and future research directions. The three main conclusions are as follows: First, taxation affect accounting method is superior to tax payable method. Second, income sheet liability method is superior to deferred method. Third, balance sheet liability method is superior to income sheet liability method. This paper argues that the balance sheet liability method is beneficial to the development of listed companies in our country.This paper is consists of the above eight parts. By selecting financial report of listed companies, this paper made simulated calculation and data verification. Through theoretical analysis and data analysis, this paper compared the four income tax accounting methods with each other. It demonstrates that balance sheet liability method required by the new income tax accounting standard is the most appropriate and scientific method.
论文关键词： 新会计准则；所得税；资产负债表债务法；