国际化背景下所得税会计模式比较及我国的选择

Comparison of Income Tax Accounting Model and the Choice of Our Country Under the Background of Internationalization

本文通过对国际化背景下各主要国家普遍采用的三种所得税会计模式的探讨,并分析我国相关因素,得出结论,我国现阶段应选择"财税相互协调"的所得税会计模式,该模式是适应我国市场经济发展的、与会计国际化趋同的、将促进我国会计体系不断完善的必然选择。

In this paper,through the discussion on Internationalization under the background of the main countries of the commonly used three kind of income tax accounting model,and an analysis of related factors of our country,draw the conclusion,at the present stage of our country should choose 'fiscal co-ordination among the accounting mode of the income tax,and the model is adapt to the development of market economy in our country,and international accounting convergence,will promote the inevitable choice of our country's accounting system is ceaseless and perfect.