我國所得稅會(huì)計(jì)處理方法研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國所得稅會(huì)計(jì)處理方法研究姓名：張晉一申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李玉敏2011-03-13我國所得稅會(huì)計(jì)處理方法研究 4 Abstract As the content of China's economy becoming rich and the content of corporate income tax accounting expanding， th

2、e methods of accounting have also gone through an innovative and become increasingly complicated，Income tax accounting is becoming more and more important。The new accounting standards were promulg

3、ated in 2006，it require listed companies to adopt the balance sheet liability method and calculate the expense of income tax expense。The new way is the most complicated way to calculate the e

4、xpense of income tax expense at present and it is difficult to understand，but it is based on the theory of “ Apparent balance” 。Comparing with tax payable method、 deferred method and income sta

5、tement liability method，the new way is more in line with the principle of accrual、revenue and expense matching principle，the accounting information provided by the balance sheet liability method

6、is more comprehensive、more relevant and more reliable。The new guidelines has been issued for four years， but the adoption rate of the balance sheet liability method in enterprise is not improved

7、 clearly。the reason I believe that is it is difficult to understand the nature of the new way。 Therefore， in order to actively promote the implementation of the new tax guidelines，it is very

8、significant to research the related issue of income tax accounting。 The text is divided into four parts：The first part make a basic description on the status quo of the income taxes accounting

9、 at home and abroad； The second part， the author make a questionnaire through one hundred companies in the region to understand the situation and attitudes from the company who adopt the new

10、guidelines。Comparing the balance sheet liability method with the methods we used before，the practical advantages become clear；The third part is the focus of this article，the recognition，measurement，

11、statements listed on the balance sheet and disclosure of deferred income tax assets or liabilities are clues in this text。The author do a deep analysis of the relevant theories； At last， making

12、 a few suggestions to solve the problems scientifically and improve the implementation of the accounting standards。 【Key Words】Income Taxes Accounting Temporary Difference Balance Sheet Liabilities