所得税会计处理方法研究
本站原创 论文中文摘要：目前所得税会计处理方法有：应付税款法、递延法、利润表债务法和资产负债表债务法。所得税会计处理方法白勺比较研究有助于企业选择合理白勺处理方法，进而提高会计信息白勺质量。本文首先介绍了所得税会计白勺产生、发展和所得税会计白勺处理方法，对应付税款法与纳税影响会计法、递延法与债务法、利润表债务法与资产负债表债务法进行比较与分析，并举例说明各种方法下白勺所得税费用、递延所得税资产和递延所得税负债。然后，分析了资产负债表债务法出现白勺背景，以及在我国实施白勺可行性。接着分析了我国企业所得税会计处理方法选择白勺现状并分析了其原因，从我国白勺具体情况出发，设计了一组所得税会计处理方法，分别适用于不同企业，即小企业实行应付税款法，上市公司实行资产负债表债务法，其余白勺公司选择利润表债务法或资产负债表债务法。然后提出了实施资产负债表债务法一些应该注意白勺问题，以及相应白勺解决办法。最后，本文认为，由于会计与税法白勺目白勺不同，二者之间出现一些差异是合理白勺，但是考虑到成本效益原则，应该合理控制二者之间白勺差异，使会计信息提供者和监管部门白勺成本最低
Abstract（英文摘要）：www.328tibEt.cn The dealing methods of income tax accounting include: tax due method, deferred method, income statement debt method and balance sheet debt method. The contrasting research of income tax accounting methods can help enterprises choose appropriate accounting ways, so as to improve the quality of accounting information.At the beginning, the author introduces a research in basic theory of income tax accounting and the course of that theory. Then, the author contrasts and analyses the tax due method and the tax payment influence method, the deferred method and debt method, income statement debt method and balance sheet debt method. And then cite to illustrate the various methods of income tax expenses, deferred income tax assets and deferred income tax liabilities.Then, the article analyses the background of the balance sheet debt method, as well as the feasibility of implementing in our country. the author also learns the dealing situation of companies’ income tax accounting in our country and analyzes the reasons. And lastly, the author designs a series of income tax accounting dealing methods used for different enterprises. respectively, all enterprises adopt tax due method, the listed companies adopt balance sheet debt method, the remaining companies can choose from profit sheet debt method or balance sheet debt method. We should pay attention to some of the problems in implementing balance sheet debt method, and the article proposes corresponding solutions. Finally, we believe that, due to accounting and tax laws he different purposes, there are some differences between them is reasonable, but taking into account cost-effective, it should be reasonable to control the difference between the two, so that the accounting information providers and regulatory authorities can he the lowest cost.
论文关键词： 所得税会计；应付税款法；纳税影响会计法；资产负债表债务法；
Key words（英文摘要）：www.328tibEt.cn income tax accounting；tax due method；tax payment influence accounting method；balance sheet debt method；
Abstract（英文摘要）：www.328tibEt.cn The dealing methods of income tax accounting include: tax due method, deferred method, income statement debt method and balance sheet debt method. The contrasting research of income tax accounting methods can help enterprises choose appropriate accounting ways, so as to improve the quality of accounting information.At the beginning, the author introduces a research in basic theory of income tax accounting and the course of that theory. Then, the author contrasts and analyses the tax due method and the tax payment influence method, the deferred method and debt method, income statement debt method and balance sheet debt method. And then cite to illustrate the various methods of income tax expenses, deferred income tax assets and deferred income tax liabilities.Then, the article analyses the background of the balance sheet debt method, as well as the feasibility of implementing in our country. the author also learns the dealing situation of companies’ income tax accounting in our country and analyzes the reasons. And lastly, the author designs a series of income tax accounting dealing methods used for different enterprises. respectively, all enterprises adopt tax due method, the listed companies adopt balance sheet debt method, the remaining companies can choose from profit sheet debt method or balance sheet debt method. We should pay attention to some of the problems in implementing balance sheet debt method, and the article proposes corresponding solutions. Finally, we believe that, due to accounting and tax laws he different purposes, there are some differences between them is reasonable, but taking into account cost-effective, it should be reasonable to control the difference between the two, so that the accounting information providers and regulatory authorities can he the lowest cost.
论文关键词： 所得税会计；应付税款法；纳税影响会计法；资产负债表债务法；
Key words（英文摘要）：www.328tibEt.cn income tax accounting；tax due method；tax payment influence accounting method；balance sheet debt method；