我国企业所得税会计核算的教学研究  

Teaching Research of Income Tax Accounting of Enterprises in China

作　　者：王猛 Wang Man(School of Accounting,Sichuan Technology and Business University,Meishan 620000 China)

机构地区：[1]四川工商学院会计学院,四川眉山620000

出　　处：《四川工商学院学术新视野》2019年第3期34-37,共4页Academic New Vision of Sichuan Technology and Business University

摘　　要：企业所得税是我国以营利为目的的单位或组织在正常生产经营获利后,按照税法规定的标准和计税方法,必须向国家统一缴纳的一种税。文章研究企业所得税会计教学思路:一是正确认识资产与负债的账面价值。二是正确认识资产与负债的计税基础。三是正确认识资产与负债的账面价值与计税基础之间的差异。四是正确认识递延所得税费用的核算过程。五是正确认识企业所得税费用的核算过程。由此探讨企业所得税核算的学习或教学方式。Enterprise income tax is a kind of tax that must be paid uniformly to the state by the profit-making units or organizations in China according to the standards and tax methods stipulated by the tax law.This article studies the teaching methods of en terprise income tax accounting.Firstly the book value and the tax basis of assets and liabilities should be understood.Then the differ ence between the book value of assets and liabilities and the tax base needs to be known.Moreover,the correct understanding of de ferred income tax expense accounting process is necessary.And finally the accounting process of enterprise income tax expense should be learned.Thus it discusses the enterprise income tax accounting study or teaching method.

关 键 词：所得税费用 递延所得税费用 资产负债表债务法 教学 

分 类 号：F275.3[经济管理—企业管理]