递延所得税核算问题探究——解读资产、负债的计税基础

2006新准则有关所得税核算的一个重大变化,是从原来的"应付税款法"变为"纳税影响会计法",且要求企业采用"资产负债表债务法"核算其递延所得税。"资产负债表债务法"的关键问题是确定资产、负债的计税基础,资产、负债的计税基础确定了,其暂时性差异也就确定了,相应地,递延所得税资产或递延所得税负债的确认、计量也就迎刃而解了。本文结合国际上对资产、负债的计税基础的阐释,结合我国实际情况,提出了一套确定资产、负债计税基础的切实可行的程序和方法。

Problems Relating to Accounting for Deferred Tax

The change from the so called flow through method to Accounting for deferred tax method,and the adoption of the balance sheet liability method Set out In CAS18 Income Tax which was developed and published by the CASC was a important events in China's income tax accounting field.The key for the balance sheet liability method is to determine the tax base of assets and the tax base of liabilities,because the calculation of the temporary difference and the recognition and measurement of deferred tax assets and deferred tax liabilities are all based on them.This paper supplies a logical way to the determination of the tax base of assets and the tax base of liabilities,