所得税会计准则：理论与实务角度的思考

Thoughts on the Accounting Standard for the Income Tax: Perspective from Accounting Theory and Practice

所得税会计准则是会计准则中的难点,其原因在于,所得税会计方法的设计原理涉及财务会计与税务会计的差异及其处理原则。从财务会计与所得税会计理论基础的分歧,推演资产负债表债务法的会计处理原理,有助于深入理解、正确执行《企业会计准则第18号——所得税》,并正确处理其与所得税会计的关系。

The accounting standard for income tax is difficult to understand because of its principle which relates to the difference between financial accounting and tax accounting . The paper analyzes the theoretical difference between financial accounting and tax accounting and the accounting principle of asset - liability method, finally it provides explanations for the difficult points and contents of accounting standard for income tax. The paper is helpful to understand the relationship between tax and accounting and implement CAS 18.