中外所得税会计准则比较

Chinese and Foreign Income Taxes Accounting Standards: A Comparision

所得税会计诞生于西方的会计学领域,并经长期研究和实践已发展得较为成熟。而我国所得税会计则还处于起步发展阶段。本文通过对IAS12、SFAS109,FRS16和19与我国相关制度的比较,介绍了所得税会计准则的国际动态和我国的现状,为我国所得税会计准则的制定提供指导。

Income taxes accounting originated in western accounting fields and has been comparatively mature through long-term research and practice. It is however in the starting stage in our country. By comparing IAS 12, SFAS 109 and FRS 16, 19 with our related rules, this paper introduces the accounting standards of Income taxes accounting of international trends and our status quo, and provides guidance for the development of our accounting standards of Income taxes accounting.