所得税核算中的资产负债表债务法及其会计处理

Balance Sheet Obligation Method in Income Tax and Its Accounting Treatment

新的所得税会计准则全面采用资产负债表债务法。通过介绍暂时性差异、资产和负债的计税基础等概念,分析了资产负债表债务法及其会计处理基本过程和优点。

New income tax accounting standards adopted comprehensively balance sheet debt law. This article focuses on the temporary differences related to income tax accounting, the concept such as the tax basis of assets and liabilities. Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment. Finally, the author analyzed the advantages of balance sheet obligation method,