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所得税会计问题是当前我国的会计方面制度与税收制度存在的差异。由于我国所得税会计相关明文规范不具体,存在漏洞,导致企业在税前和税后所得的利润存在明显出入。因此,为了提高我国的税收质量、满足信息使用者对于会计信息质量更高层次的要求,必须将一种规范、实际作用较强的所得税会计问题方法明文确立。从人们基层层面而言,所得税在我国如今的经济发展过程中越来越重要,而随着当前我国会计制度的不断改革,所得税会计当中出现的问题再次成为人们讨论的话题。本文通过对所得税会计问题进行基本概述,确立在所得税会计当中的基本原则,分析比对各种情况可能造成的差异进行深入探究。分析诸如应纳税款法、纳税影响法、资产负债表债务法等,会计方法的利弊以及现在企业适用的方法。并且针对当前会计事物处理当中一些问题处理方式方法进行规范,存在的问题和所得税人员和税务工作中存在的缺陷,并提出了对所得税人员和会计人员的建议。提出了所得税会计处理的改进措施。阐述了所得税会计处理的发展趋势。
The problem of income tax accounting is the difference between the current accounting system and the tax system in our country. As China’s income tax accounting related to the explicit specification is not specific, there are loopholes, resulting in profits before and after tax companies have obvious discrepancies. Therefore, in order to improve the quality of tax revenue in our country and meet the requirements of information users at a higher level of accounting information quality, a standardized and effective method of income tax accounting problem must be clearly established. From the grassroots level, the income tax is more and more important in the current economic development of our country. With the continuous reform of the current accounting system in our country, the problems appearing in the income tax accounting once again become the topic of discussion. Through the basic overview of the income tax accounting issues, this article establishes the basic principles in the income tax accounting, analyzes and compares the differences that may arise from various situations in-depth. Analyze the pros and cons of accounting methods, such as tax liability law, tax impact law, balance sheet liability law, and the current methodologies applicable to the business. In addition, it also regulates the ways and means of dealing with some problems in the current accounting matters and the existing problems, as well as the shortcomings in the income tax and tax work, and puts forward suggestions to the income tax officers and accountants. Put forward the improvement measures of income tax accounting treatment. Expounds the development trend of income tax accounting treatment.