资产负债表债务法下企业所得税会计核算的实务操作

Practical Operations of the Enterprise Income Tax Accounting under the Balance Sheet Approach

资产负债表债务法在所得税的会计核算方面进行了递延所得税资产和递延所得税负债的界定。但实务工作中,企业所得税资产负债表债务核算法如何具体操作、递延所得税资产和递延所得税负债如何计算调整、当期应交所得税和当期所得税费用如何确定、实务操作中的错误如何避免,这些问题成为财税理论工作者和实务操作者研讨的课题。

Balance sheet approach defines deferred tax assets and liabilities in enterprise income tax accounting. But in practice, how to operate enterprise income tax accounting under balance sheet approach, how to calculate and adjust deferred tax assets and liabilities, how to define current income taxes payable and income tax expense and how to avoid the mistakes in practical operations have become the research topics of the finance and taxation theorists and income tax operators.