我国所得税会计处理中债务法的选择  

The selection of Debt Methods In Dealing With Income Tax Accounting In China

作　　者：幸强[1] 沈明斌[1] 胡健[2] 

机构地区：[1]西南财经大学会计学院 [2]西南财经大学图书馆,四川成都610074

出　　处：《审计与经济研究》2001年第4期60-63,共4页Journal of Audit & Economics

摘　　要：随着我国经济体制改革的深入以及加入WTO步伐的临近 ,新情况不断出现 ,这要求会计改革能够跟上时代的步伐。本文就我国目前所得税会计处理的损益表债务法与国际上采用的资产负债表债务法进行研究 ,并结合我国的实际情况提出了一些具体的适用我国的措施 ,以期对我国具体会计准则的制定起一点参考作用 ,加快与国际接轨的步伐。With the thorough development of China's economic structure reformation and the close date of China's addeding into WTO,new situations keep coming,Which requir the close following steps of accounting reformaion.By reseaching into the area of the income tax accounting means:both the income a/c-debt method used now in China,and the balance sheet approach in international,the paper suggested some specific measures according to the actual situation of China, so as to give some advices to the formulating of the particular accounting rules,and keep pace with the international fashion.

关 键 词：暂时性差异 时间性差异 损益表债务法 资产负债表债务法 中国 所得税 会计处理 

分 类 号：F231[经济管理—会计学]