新會計準則下所得稅會計的探討

新會計準則下所得稅會計的探討

畢業論文

新會計準則下所得稅會計的探討

摘要：2006年2月15日，我國財政部在北京正式發布了新修訂的《企業會計準則》。會計領域的重大改革和準則體系的重大修訂，必然會帶來新的挑戰。本文通過對新舊準則下所得稅會計方面的比較，重點分析了新準則下所得稅會計理論在會計確認方面，計量方面，以及核算方面的變化。同時針對新準則在實際運用中可操作性差；相關概念涵義不清；遞延法和債務法的區分有1定的假設性等，實務上可能存在的1些問題，進行了分析。最后，針對新會計準則下所得稅會計出現問題，結合相關理論研究提出了完善所得稅會計方面的相關法律和制度，并且實施多種方法并行的所得稅核算方式的意見和建議。

關鍵詞：暫時性差異；時間性差異；資產負債表債務法；遞延所得稅資產；遞延所得稅負債

A Discussion about the Income Tax accounting Under New Accountant Criterion
 
Abstract:On February 15th, 2006, in Beijing, Chinas Ministry of Finance issued a revised "Accounting Standards for Business Enterprises." This is a reform in the accounting area of system and the criteria for significant changes, it will certainly bring new challenges. Based on the old and new criteria for income tax accounting, it analyzed the key criteria under the new income tax accounting theory of change, such as: the accounting recognition, measurement and accounting changes. Followed are some problems may exist under the Code in the practice of the new accounting standards in accounting for income taxes, such as: The new guidelines in the use of the actual operational error; related concepts’ meaning are unclear; Deferred debt and the distinction between a certain assumptions and so on. Finally, in view of the above analysis, the article made recommendations, such as : the income tax accounting method should be paralleled in  many ways; improving  the relevant laws and systems.

Key word: Temporary difference  Timely difference  Property debt table debt law  Hands over extends the income tax property  Hands over extends the income tax debt

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