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所得税会计是会计理论的重要组成部分,《企业会计准则第18号——所得税》明确所得税的会计处理采用资产负债表债务法,所得税会计的暂时性差异形成及包含的内容是所得税会计处理的前提,文章就会计准则资产和负债的账面价值与企业所得税法资产和负债的计税基础进行了对比,探讨了暂时性差异包括的基本内容,并提出了完善我国所得税会计有效应用的相关建议和对策,以期有利于促进我国所得税会计的发展。
Income tax accounting is an important part of accounting theory. Accounting Standards for Business Enterprises No. 18 - Income Taxes adopt a balance sheet liability method for accounting treatment of income tax. The formation and content of temporary differences in income tax accounting are the prerequisites for accounting treatment of income tax , The article compares the book value of assets and liabilities with the tax base of assets and liabilities of enterprise income tax law, probes into the basic content of temporary differences and puts forward some suggestions and countermeasures to improve the effective application of income tax accounting in China , With a view to help promote the development of China’s income tax accounting.