所得税会计演进的史证考察与启示  

A Historical Review on the Evolution of Income Taxes Accounting

作　　者：王小鹏[1] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《西安石油大学学报（社会科学版）》2013年第4期30-35,共6页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：国家自然科学基金项目(70972131);陕西省教育厅项目(12JK0161);西安石油大学青年科技创新基金项目(YS29031217)

摘　　要：对以美国为代表的所得税会计演进的史证考察,认为特定的社会经济条件和财务报告决策有用观目标的形成是所得税会计产生和演进的基本动力。对我国所得税会计改革的启示有:会税协作模式应是中国会计改革的必然趋势,不应以过度的会税分离模式为主导方向,应该引入期内摊配,实现与国际会计准则趋同,对合并报表中资产与负债的"计税基础"进行界定或解释,并以经济利润为目标,通过完全的公允价值计量实现会税协作。Based on the historical review on the evolution of income taxes accounting in America, it is shown that the basic driving force in the formation and evolution of income tax accounting is the given social and economical condition and the formation of decision - usefulness target in financial report. Enlightenments to income tax accounting reform are from the practical experiences, they include the following aspects. First, the coordination between accounting regulation and tax laws is the inevitable trend in future accounting regulation reform, so the excessive separation between accounting regulation and tax laws should not be regarded as the main direction, but the intra - period income tax allocation should be introduced so as to be in accord with in- ternational accounting regulations. Second, the tax bases of assets and liabilities in consolidated statements should be identified or interpreted, and then with the target of economic benefits, the coordination between accounting and tax can be realized through the fair value measurement.

关 键 词：所得税 会税协作 期内摊配 计税基础 公允价值 

分 类 号：F230[经济管理—会计学]