资产负债表法下递延所得税的应用难点及解析  

Analysis of the Application of Deferred Income Tax under the Balance Sheet Method

作　　者：姚祎[1] 

机构地区：[1]福建林业职业技术学院,福建南平353000

出　　处：《山东商业职业技术学院学报》2015年第5期17-19,29,共4页Journal of Shandong Institute of Commerce and Technology

基　　金：福建省中青年教师教育科研社A类项目(JAS14840)

摘　　要：我国企业的所得税会计核算,从1983年开始的应付税款法到目前企业会计准则规定的资产负债表法经历了几次演进。从"账面价值""计税基础"的概念入手,深入"应纳税暂时性差异"和"可抵扣暂时性差异"的研究,解析"所得税费用""应交所得税"等难点问题,为会计人员实际操作提供核算思路。From 1983, the income tax accounting which was the tax payable method to the current enterprise accounting standards of the balance sheet method in China has experienced several times. From the ＂book value tax base＂ concept to study of ＂temporary difference in tax payment＂ and ＂ the temporary difference＂ deeply, this article analyzes the ＂income tax expense income tax payable＂ and some other difficult issues, and provides ac- counting ideas to the accountant.

关 键 词：资产负债表法 递延所得税 计税基础 账面价值 暂时性差异 所得税费用 应交所得税 

分 类 号：F275.2[经济管理—企业管理]