所得税的会计处理方法比较分析.docVIP

哈尔滨理工大学专科毕业论文 PAGE PAGE I 哈 尔 滨 理 工 大 学 毕 业 设 计 题 目：所得税的会计处理方法比较分析 院系专业： 经济管理系、会计电算化 学 号： ********** 姓 名： ****** 指导教师： ****** 系 主 任： ****** 2012 哈尔滨理工大学专科生毕业设计（论文） PAGE I 所得税的会计处理方法比较分析 摘 要 随着我国经济内容的不断丰富，企业所得税会计核算内容不断扩大，核算方法也历经创新且越来越复杂，所得税会计变得越来越重要。06 年新会计准则的颁布，要求上市公司要采用资产负债表债务法核算所得税费用。资产负债表债务法是目前所得税会计核算方法较为复杂较难理解的，但它是建立在“资产负债表观”的基础之上，比应付税款法，递延法，利润表债务法提供的会计信息更加全面、更加相关、更加可靠。新准则颁布四年来，资产负债表债务法在企业的采用率没有明显提高，究其原因笔者认为是其难理解性造成的。所以，为了积极推广新所得税准则的施行，对我国所得税会计及其相关问题的研究是十分有意义的。 文章分为五部分，第一部分为绪论，介绍了研究背景和动机，以及国内外所得税会计研究现状。这一部分的介绍大致了解所得税会计的发展。第二部分介绍了所得税会计的相关理论。第三部分对不同所得税会计方法做了比较研究。第四部分提出了对我国所得税会计的完善建议。 关键词 所得税会计；利润表债务法；资产负债表债务法 Comparative Analysis of Income Tax Accounting Treatment Abstract As the content of Chinas economy becoming rich and the content of corporate income tax accounting expanding, the methods of accounting have also gone through an innovative and become increasingly complicated. Income tax accounting is becoming more and more important. The new accounting standards were promulgated in 2006, it require listed companies to adopt the balance sheet liability method and calculate the expense of income tax expense. The new way is the most complicated way to calculate the expense of income tax expense at present and it is difficult to understand, but it is based on the theory of ‘Apparent balance’. Comparing with tax payable method、deferred method and income statement liability method, the new way is more in line with the principle of accrual、revenue and expense matching principle, the accounting information provided by the balance sheet liability method is more comprehensive、more relevant and more reliable. The new guidelines has been issued for four years, but the adoption rate of the balance sheet liability method in enterprise is not improved clearly. The reason I believe that is it is difficult to understand the nature of the new way. Therefore, in order to active