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《企业会计准则》颁布后,资产负债表债务法成为国内所得税会计核算的主要方法;从资产负债表债务法的理论基础出发,结合企业所得税纳税申报与所得税会计实务,研究分析某些特殊情况下递延所得税资产及递延所得税负债确认、计量中出现的问题,可解开所得税会计实务中的疑团;发现准则与税法在内容存在的矛盾;对所得税会计准则、税法及所得税纳税申报表内容的丰富、完善提出建议。
After the promulgation of “Accounting Standards for Business Enterprises”, the balance sheet debt law has become the main method of domestic income tax accounting. Based on the theoretical basis of the balance sheet liability law, combined with the enterprise income tax return and income tax accounting practice, the research and analysis of certain special circumstances Deferred income tax assets and deferred tax liabilities recognized, the problems that arise in the measurement, can unlock the suspicion of income tax accounting practice; found that the guidelines and the tax law in the content of the conflict; the income tax accounting standards, tax law and income tax return content Rich, perfect to make recommendations.