资产负债表债务法的运用

Application of the balance-sheet liability method

新《企业会计准则——18号所得税》规定,企业所得税的核算应采用资产负债表债务法。正确确定资产、负债的账面价值、计税基础,从而确认和计量递延所得税资产、递延所得税负债、利润表中所得税费用以及进行相关的账务处理,是准确执行新的所得税准则的关键。

The new version of ＇Accounting Standards for Business Enterprises-No.18 Income Tax＇ stipulates that Balance Sheet Liability Method shall be applied for the accounting of Business（Enterprise） Income Tax.To implement the new Income Tax Standard accurately,this paper proposes the key programs,which are correctly determining the book value of liabilities and tax basis,determining and calculating the Deferred Income Tax Assets,Deferred Income Tax Liabilities,Income Tax expenses in the Profit Statement,and dealing with the related accounts.