损益表债务法及其与资产负债表债务法的关系研究

Income-statement Liability Method and its Relation to Balance-sheet Liability Method

损益表债务不仅能处理未来年度时间性差异,而且还能处理未来年度非时间性差异。尽管损益表债务法和资产负债表债务法在分析纳税调整差异的角度以及确认其未来纳税影响的程序不同,但确认未来纳税影响的结果是完全一样的,两种债务法之间并没有实质性的区别。因此,我国无需取消损益表债务法,而应允许企业采用两者之一来确认交易或事项的未来纳税影响。

By discussing the income-statement liability method and analyzing its relation to the balance-sheet liability method,it＇s found out that there are no distinct differences between these two methods, which are only represented on the work sheets, but not the result. It is suggested that the future tax influence about transition or item based on the income-statement liability method or the balance-sheet liability method should be allowed.