关于所得税资产负债表债务法的思考

所得税“时间性差异”的概念和债务法的处理方法在国际上已有了进一步的认识和发展,在当今我国会计的国际化进程加快的情况下,引入“暂时性差异”的概念并采用资产负债表债务法来进行该差异的处理是所得税会计的发展趋势。本文通过对两种差异的深入研究及对资产负债表债务法与损益表债务法的比较分析,对资产负债表债务法在我国采用的现实基础及发展前景进行阐述。

Thinking on Balance Sheet Liability Method for Income Tax

The "Time differences" concept and deferred method for income tax has been recognized and further developed in the international accounting field. Nowadays as china is accelerating its mixing with the international process, it is a necessary trend to use "temporary differences" concept and balance sheet liability method to deal with it in Income tax accounting. By analyzing the two kinds of different concept and comparing balance sheet liability method and income statement liability method, the paper make a exposition for the using and developing of balance sheet liability method in China.