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我国于2006年2月颁布了新会计准则,该准则在诸多方面作了改革和变动。其中,最引人瞩目的当属企业所得税的会计处理方法。旧准则中企业所得税的会计处理是按照应付税款法来核算的,而新准则中提出企业所得税会计应采用资产负债表债务法,且所得税会计中最关键的一步便是确定资产和负债的计税基础。那么,什么是资产负债表法呢?所得税会计中资产和负债的计税基础又是如何来确定的呢?
China promulgated a new accounting standard in February 2006, which has been modified and changed in many aspects. Among them, the most eye-catching is the accounting treatment of corporate income tax. The old standard corporate income tax accounting treatment is based on tax payable approach to accounting, and the new guidelines for corporate income tax accounting should adopt the balance sheet debt method, and income tax accounting, the most crucial step is to determine the total assets and liabilities of the total Tax basis. So, what is the balance sheet method? Income tax accounting assets and liabilities tax base is how to determine it?