资产负债表债务法析疑

Resolving Some Doubts About the Balance Sheet Liability Approach

文章首先阐述了我国所得税会计产生的理论基础,其次分析了递延所得税资产或负债的本质,在将企业产生未来纳税影响的情况分成两大类、经济业务对净资产变化的影响情况分成4类的基础上,举例说明了各种情况下如何确定其对未来应纳税所得的影响以及其对应的暂时性差异余额。然后,根据应纳税或可抵减暂时性差异余额与资产或负债账面价值的关系推导出资产或负债计税基础的内涵,并对构建这一概念的目的与必要性进行了探讨。最后,总结出一种新的资产负债表债务法的核算思路。

The present accounting literatures have not discussed fully about the creation process and the basis theories about the balance sheet liability approach. So it makes the users of this approach feel complexed and disordered, which is hard to use flexibly. This paper, firstly, analyzes the creation process and the basis thoughts about this approach. Secondly, it analyzes the essence of the deferred income tax asset and liability, and demonstrates how to analyze the influence of the business transaction on the future taxable income under 4 typical situations. Thirdly, according to the relationship between the taxable or deductible temporary difference and the book value of asset or debt, it deduces the implication of the tax basis and the necessity to construct this concept. At last, it concludes a completely new accounting idea and process of the balance sheet liability approach.