关于所得税会计中资产负债表债务法的研究

A Study on the Balance Sheet Liability Approach of Accounting for Income Taxes

税法与财务会计由于各自目的不同,两者很难或也没有必要做到完全统一。本文从会计角度,按国际财务报告准则第12号要求的资产负债表债务法,具体分析其理论基础、暂时性差异和递延税款的确认、计量与报告。文章认为,我国作为世界贸易组织的成员和世界资本市场的参与者,国家会计准则与国际财务报告准则趋同是提供可比的和高质量会计信息的必要前提。从资产负债表债务法在财务报表中对暂时性差异和递延税款进行双重表达的方式上看,它能使报表使用者更容易获得因暂时性差异对企业长短期财务状况和现金流量影响的信息。

It is neither easy nor necessary for tax law and financial accounting to reach complete uniformity owing to their differnet respective purposes.However,this paper,form an accounting perspective,analyzes the underlying theory on balance sheet liability approach of accounting for income taxes,the temporary differences and recognizing,measuring,reporting of deferred tax according to requirement of International Financial Reporting Standards No.12.The author holds that the fact China is a participant in the World Trade Organizations and in the world capital markets,convergence of national accounting standards and International Accounting Standards is an essential prerequisite to provide comparable and high quality accounting information for the State Accounting Standards and International Finacial Reporting Standards to reach uniformity.Finally,judged from the way of dual presentations of the temporary differences and deferred tax adopting balance sheet liability approach in financial statement,it enables users of financial statements to easilty acquire information about effects of the temporary differences on an enterprise′s shortterm of longterm financial positions and cash flows.