企业所得税会计基本理论比较研究

A Compartive Study on Basic Theory of Income Tax Accounting

随着社会主义市场经济的不断健全和完善,我国在企业所得税会计方面:性质上坚持“费用观”,计量基础上企业和税务机关分别采用“权责发生制”,把应税收益和会计收益之间的差异分为永久性差异和暂时性差异,暂时性差异的跨期摊配上采用部分摊销法,暂时性差异跨期摊配会计处理上采用资产负债表债务法。这是我国所得税会计发展的必然选择,也是和国际会计惯例接轨的必然要求。

With the durative healthiness of Chinese market economy, Our income tax accounting characterizes such points as bellows： Most people in enterprises regard income tax as expenditure, and enterprises adopt rights-duties bookkeeping as the basic method but taxation bureaus adopt receipts-payments bookkeeping as the basic one. Classifying the differences between taxable eamings and accounting eamings as temporary difference and perpetual difference, and temporary difference is partly amortized within some accounting periods but perpetual difference is only listed as an item of liability in balance sheet, which is the only way for Chinese income tax accounting＇s development and its accordance with intemational accounting convention.