递延所得税的合理性辨析

Debate over the Rationality of Deferred Income Tax

递延所得税的会计规则操作成本巨大而益处甚微,是最令人费解的会计规则之一。本文发现,递延所得税的计算规则缺乏理论依据和实践基础,它是公共会计师行业为了自身利益而设计的金融分析规则。为确保会计信息的公益性和公信力,会计规则和税收法规之间应当进一步加强协调,不能放任二者差异的扩大。会计立法应当要求企业严格遵循依法记账原则,采用应付税款法记载其真实纳税额,同时在附注中披露会计处理与税收法规之间的主要差异,不得在报表中提供主观预期数据。如此,可妥善解决"让最大多数的会计报表读者了解企业的法律事实和真实业绩"和"为确有需要的读者提供预期信息"之间的矛盾。

The accounting for deferred income tax is one of the most onerous accounting rules which are lack of theoretical basis and practical basis and have little benefits. The concept of deferred income tax was designed by public accounting profession for its own benefits. In order to ensure the credibility of financial statements, accounting legislation should coordinate with tax acts requiring companies follow fundamental laws and use the tax-payablemethod to record their income tax expense. The differences between accounting rules and tax acts can be disclosed in footnotes. By thus, financial statements could present legal facts and real corporate performance which are vital to most readers and present expected information which is deemed useful by some investors as well.