论资产负债表债务法对所得税会计核算的影响

On the Influence of Balance Sheet Obligation Method to Income Tax Accountancy Checking

我国现有的所得税会计核算方法———无论是应付税款法还是纳税影响会计法 (包括递延法和损益表债务法 ) ,在会计实务运用中都存在不少缺陷 ,根据我国会计改革的发展趋势 ,结合国际会计准则的有关规定 ,资产负债表债务法在我国的运用 。

The current income tax accountancy checking method in our country exists a few blemish in the accounting practice According to the development tendency of accounting reform of our country, it is very important to use the balance sheet obligation method in our country