新會(huì )計準則下所得稅會(huì )計的探討

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新會(huì )計準則下所得稅會(huì )計的探討

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

關(guān)鍵詞：暫時(shí)性差異；時(shí)間性差異；資產(chǎn)負債表債務(wù)法；遞延所得稅資產(chǎn)；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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