关于所得税会计几个问题的初步研究

Research on Some Problems of the Income Tax Accounting

在对时间性差异、暂时性差异、资产负债表债务法等概念进行分析的基础上,对我国当前所得税会计发展提出了看法,建议在制定我国正式的所得税会计准则中应当以暂时性差异取代时间性差异,明确规定停止使用应付税款法、递延法以及损益表债务法,统一使用资产负债表债务法。

Based on the analysis on the conceptions of the timing difference, temporary difference, and balance sheet approach, etc., this paper puts forward the opinion of the current development of our country's income tax accounting, and suggests that in the course of formulating our country's normal income tax accounting principles, should replace the timing difference with the temporary difference, make clear stipulation of stopping using the accrued tax method, deferred method and income statement debt approach, and use the income statement debt approach commonly.