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根据2006年2月发布的新会计准则的规定,企业所得税的会计处理方法发生了根本性变化,即由旧准则所规定的应付税款法和纳税影响会计法转变为全新的资产负债表债务法。本文从财务会计的目标出发,分析了在财务会计的两种目标,即决策有用观和受托责任观指导下所得税核算方法的差别,详细剖析了新会计准则下所得税核算资产负债表债务法的理论基础和基本观念,进而阐述了我国采用资产负债表债务法进行所得税会计处理的意义。
According to the new accounting standards promulgated in February 2006, there has been a fundamental change in the accounting treatment of enterprise income tax, that is, the accounting method of tax payable under the old standards and the tax impact accounting method have been changed into the new balance sheet liability law . Based on the goal of financial accounting, this paper analyzes the differences between the two methods of financial accounting under the guidance of the concept of responsibility and fiduciary responsibility, and analyzes in detail the theory of income tax accounting of debt under the new accounting standards Basic and basic concepts, and then elaborated our country using the balance sheet debt method of income tax accounting significance.