| 所得税会计处理相关问题的思考 |
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| 引用本文： | 汪伟.所得税会计处理相关问题的思考[J].税务与经济,2006(1):38-40. |
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| 作者姓名： | 汪伟 |
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| 作者单位： | 长春税务学院,会计系,吉林,长春,130117 |
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| 摘 要： | 所得税会计是企业会计活动的重要组成部分,会计方法的选择应体现会计准则与税法的双重要求。通过分析我国现行所得税会计处理方法,结合我国所得税会计工作的实际,利润表债务法仍应是目前的首选方法,对所得税费用应进行适度分摊。
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| 关 键 词： | 时间性差异 暂时性差异 利润表债务法 资产负债表债务法 |
| 文章编号： | 1004-9339（2006）01-0038-03 |
| 收稿时间： | 2005-08-25 |
| 修稿时间： | 2005年8月25日 |
Reflections on Related Issues Concerning Income Tax Accounting |
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| WANG Wei.Reflections on Related Issues Concerning Income Tax Accounting[J].Taxation and Economy,2006(1):38-40. |
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| Authors: | WANG Wei |
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| Institution: | Accounting Department, Changchun Taxation College, Changchun 130117, China |
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| Abstract: | Income tax accounting is a very important part of business accounting activities.The selection of accounting approaches should meet the requirements of both the accounting criteria and tax law.After analyzing the current accounting methods and taking into consideration the current situation of the income tax accounting in China,we think that profit graph debt adjustment approach is still the first choice;the cost of income tax should be appropriately allocated. |
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| Keywords: | difference due to time temporary difference profit graph debt approach balance sheet debt approach |
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