所得税会计中的难点解析  

Analysis on the Difficulty in Income Tax Accounting

作　　者：郭西宁[1] 徐秀林 高峰[1] 

机构地区：[1]杨凌职业技术学院,陕西杨凌712100 [2]陕西省安康市会计核算中心

出　　处：《杨凌职业技术学院学报》2006年第1期32-34,37,共4页Journal of Yangling Vocational & Technical College

摘　　要：在长期的会计理论与实务中,在采用纳税影响会计法核算所得税时,对如何确定应纳税所得额进行了深入的探究,并在计算递延税款时提出了“T”型账户判断法,解决了长期困扰所得税会计工作中的难题。In the process of theory application and practice of accounting, how to make certain the amount of tax payable is probed in income tax accounting and accounting method of judgment is put out when calculate deferred tax payment, which solves the difficulty of income tax accounting.

关 键 词：所得税会计 永久性差异 时间性差异 递延税款 

分 类 号：F810.424[经济管理—财政学]