试析所得税会计处理方法  

A Tentative Analysis of An Accounting Method to Income Tax

作　　者：陈汉英[1] 易曼[1] 

机构地区：[1]中南财经政法大学,湖北武汉430060

出　　处：《广东商学院学报》2003年第3期46-49,共4页Journal of Guangdong University of Business Studies

摘　　要：税法和会计准则对收入、费用的确认和计量在口径和时间上有时不一致,产生的计税差异可分为永久性差异和暂时性差异。通过对应付税款法与纳税影响会计法、递延法和债务法进行全面的比较,提出我国适用于资产负债表债务法。The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference. In the paper,the author makes comparison between flow through method and method of accounting for deferred tax, deferral method and liability method, income, statement liability method and balance sheet liability method. In conclusion, the author states that the balance sheet: liability method is the best method of accounting for income tax in China.

关 键 词：所得税 会计处理方法 资产负债表债务法 

分 类 号：F275[经济管理—企业管理]