对构建我国所得税会计准则相关问题的探讨

On Relevant Issues About Establishment of Income Tax Accounting Standard in China

构建高质量的所得税会计准则既要考虑所得税会计准则国际化的策略,又要注意协调与相关会计标准的关系。论文在对所得税事项的实质及其财务影响进行剖析的基础上,探讨了我国所得税会计准则的目标、原则;在对相关因素进行分析、权衡的基础上,对所得税会计准则的定位、会计方法选择提出明确意见。这些问题不仅涉及所得税会计准则的主要内容,而且关系到所得税会计准则的质量。

In order to establish the high quality income tax accounting standard, both internationalized strategy of income tax accounting standard and harmonizing relationship between income tax accounting standard and relevant accounting standards should be eonsiderld. The paper discussed some questions such as the goal, principles of income tax accounting standard based on analyzing the substance of the income tax event and its financial influence and put forward the orientation of income tax accounting standard and selection on income tax accounting method based on weighing some relevant factors. These questions concern both the important content and quality of income tax accounting standard.