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新會計準(zhǔn)則下所得稅會計的探討
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新會計準(zhǔn)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(fā)布了新修訂的《企業(yè)會計準(zhǔn)則》。會計領(lǐng)域的重大改革和準(zhǔn)則體系的重大修訂，必然會帶來新的挑戰(zhàn)。本文通過對新舊準(zhǔn)則下所得稅會計方面的比較，重點分析了新準(zhǔn)則下所得稅會計理論在會計確認(rèn)方面，計量方面，以及核算方面的變化。同時針對新準(zhǔn)則在實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(qū)分有1定的假設(shè)性等，實務(wù)上可能存在的1些問題，進行了分析。最后，針對新會計準(zhǔn)則下所得稅會計出現(xiàn)問題，結(jié)合相關(guān)理論研究提出了完善所得稅會計方面的相關(guān)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(guān)鍵詞：暫時性差異；時間性差異；資產(chǎn)負(fù)債表債務(wù)法；遞延所得稅資產(chǎn)；遞延所得稅負(fù)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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