浅谈纳税影响会计法对配比原则的影响  

Effecting of Taxation Accounting Law on Matching Rule

作　　者：李爱东 

机构地区：[1]山东省交通厅港航局,山东济南250014

出　　处：《山东商业职业技术学院学报》2004年第2期18-21,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：纳税影响会计法下,如果税率发生变动,在时间性差异周期内,所得税总费用偏离配比值的规律是: 如果只存在应纳税时间性差异,无论是递延法还是债务法,所得税总费用与税率同向变化;如果只存在可抵减时间 性差异,无论是递延法还是债务法,所得税总费用与税率反向变化。According to the taxation accounting law, the rule between the total taxation cost and deviation from matching value are as follows. The taxation cost will tend to the same direction as the rate of tax whether you use deferred taxation or debt taxation within a leviable timing differences cycle. If there are only some tax credit timing differences, the total taxation cost goes to the reverse changes of the rate of tax.

关 键 词：纳税影响会计法 会计配比原则 所得税总费用 税率 

分 类 号：F230[经济管理—会计学] F810.42[经济管理—国民经济]