谈所得税会计处理方法

Discussion on Accounting Disposal Methods of Income Tax

税前会计利润与纳税所得之间存在着永久性和时间性差异,主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。国际上流行的所得税会计处理方法有应付税款法和纳税影响会计法,我国会计实务中则针对不同性质的差异采用不同的所得税会计处理方法。

There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them. The current accounting methods of income tax prevailing in the world are taxes payable method and tax effect accounting method. This paper states that in our country different methods are taken in allusion to different characters in the accounting practice