新會(huì)計(jì)準(zhǔn)則下我國所得稅會(huì)計(jì)處理方法的選擇
畢業(yè)論文
新會(huì)計(jì)準(zhǔn)則下我國所得稅會(huì)計(jì)處理方法的選擇
摘 要：所得稅會(huì)計(jì)研究的核心是稅前利潤與應(yīng)稅所得之間的差異對(duì)納稅影響額的會(huì)計(jì)處理問題。目前所得稅會(huì)計(jì)處理方法有：應(yīng)付稅款法、遞延法、損益表債務(wù)法和資產(chǎn)負(fù)債表債務(wù)法。由于會(huì)計(jì)與稅收的目標(biāo)不同，會(huì)計(jì)利潤與納稅所得確認(rèn)的方法存在較大差異，所得稅會(huì)計(jì)處理方法的`不同和運(yùn)用使企業(yè)會(huì)計(jì)報(bào)表相關(guān)要素有著顯著差別，所得稅會(huì)計(jì)處理方法的比較研究有助于企業(yè)選擇合理的所得稅會(huì)計(jì)處理方法，進(jìn)而提高會(huì)計(jì)信息質(zhì)量。本文就所得稅會(huì)計(jì)處理的幾種方法進(jìn)行了詳細(xì)的比較與分析之后，結(jié)合我國國情對(duì)新會(huì)計(jì)準(zhǔn)則下我國所得稅會(huì)計(jì)處理選擇采用的資產(chǎn)負(fù)債表債務(wù)法進(jìn)行了剖析。
關(guān)鍵詞：所得稅會(huì)計(jì)；應(yīng)付稅款法；納稅影響會(huì)計(jì)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 .The 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 .Different 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
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