我国所得税会计的研究.rar

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  • 更新时间:2014-06-23
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摘 要:2006年颁布的新准则中规定所有企业统一采用资产负债表债务法对所得税会计进行处理,标志我国所得税会计开始实现与国际会计准则的接轨。资产负债表债务法是从资产负债表的角度出发的,重点核算递延所得税资产和递延所得税负债,核算程序较为复杂。它的采用对我国的企业和财务人员都是一个很大的挑战。因此应进一步发展和完善所得税会计的理论研究和实证研究,推动资产负债表债务法在实际中的应用,以真正实现我国会计准则与国际会计准则的接轨。

本文首先介绍了所得税会计的含义、两大差异,国内外发展历程,四种会计处理方法以及我国当前所采用的方法。然后结合我国当前的会计环境和财务人员素质,并结合案例与利润表债务法进行比较,分析资产负债表债务法在实际应用中存在的问题并针对这些问题提出了相应的解决措施。最后,笔者认为,资产负债表债务法的统一实施是必然的,但鉴于我国所得税会计研究起步晚,根基薄弱,要真正实现与国际会计准则的趋同,需要很长一段时间的过渡期和适应期。

关键词:所得税会计;资产负债表债务法;利润表债务法

 

ABSTRACT:New guidelines issued in 2006, which require all enterprises unified processed using the balance sheet liability method of accounting for income taxes, marking China's income tax accounting standards with international accounting standards. The balance sheet liability method from the viewpoint of the balance sheet, it focuses on the accounting of deferred tax assets and deferred income tax liabilities, accounting procedures more complex. Its use on our business and financial staff is a big challenge. Therefore should be further developed and improved tax accounting theory and empirical research, and promote the balance sheet liability method in practical applications, in order to truly achieve our accounting standards and international accounting standards convergence.

   This paper first introduces the meaning of accounting for income taxes, the two differences, domestic development process, four kinds of accounting treatment and the methods used in our country. Then combined with China's current environmental and financial accounting personnel quality, combined with the cases and the income statement liability method for comparison, analysis balance sheet liability method in practical application problems and these problems put forward the corresponding solutions. Finally, the author believes that the balance sheet liability method of uniform implementation is inevitable, but in view of the late start of accounting for income taxes, the foundation is weak, to truly achieve convergence with international accounting standards, the need for a long period of transition and adaptation period .

Keywords: accounting for income taxes; the balance sheet liability method;The income statement liability method


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