新会计准则下所得税会计的探讨

新会计准则下所得税会计的探讨

摘要：2006年2月15日，我国财政部在北京正式发布了新修订的《企业会计准则》。会计领域的重大改革和准则体系的重大修订，必然会带来新的挑战。本文通过对新旧准则下所得税会计方面的比较，重点分析了新准则下所得税会计理论在会计确认方面，计量方面，以及核算方面的变化。同时针对新准则在实际运用中可操作性差；相关概念涵义不清；递延法和债务法的区分有1定的假设性等，实务上可能存在的1些问题，进行了分析。最后，针对新会计准则下所得税会计出现问题，结合相关理论研究提出了完善所得税会计方面的相关法律和制度，并且实施多种方法并行的所得税核算方式的意见和建议。

关键词：暂时性差异；时间性差异；资产负债表债务法；递延所得税资产；递延所得税负债

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