新會計準則下我國所得稅會計處理方法的選擇
摘 要：所得稅會計研究的核心是稅前利潤與應稅所得之間的差異對納稅影響額的會計處理問題。目前所得稅會計處理方法有：應付稅款法、遞延法、損益表債務法和資產負債表債務法。由於會計與稅收的目標不同，會計利潤與納稅所得確認的方法存在較大差異，所得稅會計處理方法的`不同和運用使企業會計報表相關要素有著顯著差別，所得稅會計處理方法的比較研究有助於企業選擇合理的所得稅會計處理方法，進而提高會計資訊質量。本文就所得稅會計處理的幾種方法進行了詳細的比較與分析之後，結合我國國情對新會計準則下我國所得稅會計處理選擇採用的資產負債表債務法進行了剖析。
關鍵詞：所得稅會計；應付稅款法；納稅影響會計法
The Choice of Dealing Method of Income Tax under the New Accounting Guidelines
Abstract: The focus of income tax accounting research is an accounting dealing issue of what influence caused by the difference between accounting profit before tax and assessable income gives to the tax payment dealing methods of income tax accounting include: tax due method, deferred method, income statement debt method and balance sheet debt method. As the goal of accounting and that of tax revenue are different, the affirming method of accounting profit and that of assessable income also have great difference erent choice and application of those methods cause divergence in the enterprises’ accounting statements. The contrasting research of income tax accounting methods can help enterprises choose appropriate accounting ways, so as to improve the quality of accounting information. This article analyses balance sheet debt method with considering our country national condition after the detailed comparison and the analysis of the dealing methods of income tax.
Keywords: income tax accounting; tax due method; tax payment influence accounting method
