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所得税会计就是研究如何处理按照会计制度计算的税前会计利润(或亏损)与按照税法计算的应纳税所得额之间差异的会计理论和方法。因此,研究会计与税法差异及其会计处理方法是所得税会计理论的核心。新会计准则对所得税会计科目设置的调整有:将“应交税金——应交所得税”调整为“应交税费——应交所得税”;将“递延税款”调整成“递延所得税资产”和“递延所得税负债”两个科目。在旧会计制度下,所得税会计处理方法有两种,即应付税款法和纳税影响会计法;根据财政部2006年颁布的新《企业会计准则第18号——所得税》规定,所得税会计处理方法采用资产负债表债务法,与旧企业会计制度的处理方法完全不同。
Income tax accounting is to study how to deal with the accounting system calculated before-tax accounting profit (or loss) and according to the tax law to calculate the difference between the taxable accounting theory and method. Therefore, the study of accounting and tax differences and accounting methods is the core of income tax accounting theory. The new accounting standards for the adjustment of the income tax account settings are: the “tax payable - income tax payable” to “tax payable - income tax payable”; “” deferred tax Adjusted to “deferred income tax assets ” and “deferred income tax liability ” two subjects. Under the old accounting system, there are two methods of accounting treatment of income tax, that is, accounting method of tax payable and tax impact; according to the new Accounting Standard for Business Enterprises No. 18 - Income Tax promulgated by the Ministry of Finance in 2006, the accounting method of income tax Adopting the balance sheet liability method is completely different from the old accounting system.