资产负债表债务法下所得税核算的原理解析

Principle Analysis of Income Tax Accounting Under the Obligation Method of Balance Sheet

所得税会计来源于会计收益与应税所得的差异,所得税的核算涉及当期所得税和递延所得税的确认与计量,因此,理解会计——税收差异的分类及其本质,正确确认与计量当期所得税和递延所得税是正确核算所得税的关键。鉴于所得税会计准则的重要性,所得税核算的复杂性,基于资产负债观理念对会计——税收差异进行深入分析和探究,在资产负债表债务法下对当期所得税、递延所得税以及所得税费用的确认与计量进行深入剖析,并重新对所得税费用进行计算推导,以期对相关财税人员理解和掌握所得税的核算问题有所裨益。

Income tax accounting from differences of accounting income and taxable income, which involves recognition and measurement of the current income tax and deferred income, therefore, understanding classification and nature of Accounting-Tax differences, confirming and measuring correctly current income tax and deferred income tax is the key to correct income tax accounting. Given the importance of the income tax accounting standards, the complexity of the income tax accounting, First of all, this paper analyzes and explores deeply Accounting-Tax differences based on assets and liabilities view concept, after that, drills down to recognition and measurement of the current income tax, deferred income tax and income tax expenses under the obligation method of balance sheet , and de- duces renewedly income tax expenses, hopes these useful to help relevant financial and tax personnel understand and master income tax accounting oroblems.