新会计准则下我国所得税会计处理方法的选择
摘 要：所得税会计研究的核心是税前利润与应税所得之间的差异对纳税影响额的会计处理问题。目前所得税会计处理方法有：应付税款法、递延法、损益表债务法和资产负债表债务法。由于会计与税收的目标不同，会计利润与纳税所得确认的方法存在较大差异，所得税会计处理方法的`不同和运用使企业会计报表相关要素有着显著差别，所得税会计处理方法的比较研究有助于企业选择合理的所得税会计处理方法，进而提高会计信息质量。本文就所得税会计处理的几种方法进行了详细的比较与分析之后，结合我国国情对新会计准则下我国所得税会计处理选择采用的资产负债表债务法进行了剖析。
关键词：所得税会计；应付税款法；纳税影响会计法
The Choice of Dealing Method of Income Tax under the New Accounting Guidelines
Abstract: The focus of income tax accounting research is an accounting dealing issue of what influence caused by the difference between accounting profit before tax and assessable income gives to the tax payment dealing methods of income tax accounting include: tax due method, deferred method, income statement debt method and balance sheet debt method. As the goal of accounting and that of tax revenue are different, the affirming method of accounting profit and that of assessable income also have great difference erent choice and application of those methods cause divergence in the enterprises’ accounting statements. The contrasting research of income tax accounting methods can help enterprises choose appropriate accounting ways, so as to improve the quality of accounting information. This article analyses balance sheet debt method with considering our country national condition after the detailed comparison and the analysis of the dealing methods of income tax.
Keywords: income tax accounting; tax due method; tax payment influence accounting method
