浅谈对我国所得税会计的认识

On the Understanding of Income Tax Accounting

新会计准则已经将资产负债表债务法的核算理念全面渗透到所得税会计核算中。本文将以所得税会计的基本理论为前提，详细阐述新会计准则中的的一些变化与创新，以及由暂时性差异形成的递延所得税资产和递延所得税负债的确认、计量和列示。最后，根据我国的具体实际，对我国所得税会计提出一些思考和建议，以实现与国际会计准的趋同。

the new accounting standards have penetrated the concept of the balance sheet-liability method into income tax accounting. In my article, based on the basic theories of income tax accounnng, I will elaborate some changes and innovations in the new accounung standards in detail. What＇s more. I also elaborate the recognition, measurement and list of deferred income tax asset and liability, which are formed by the temporary differences. Finally, according to the specific realities of our county, I will put forward some thoughts and suggestions in order to achieve convergence with the international accounung standards.