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所得税会计是会计理论的一个重要分支,企业在日常的会计处理中会经常遇到。自从发布《企业会计准则第18号——所得税》之后,便要求我国企业的所得税会计采用资产负债表债务法来进行核算,引入计税基础计量暂时性差异,主要为了规范递延所得税资产或负债的确认及计量,在某一时刻资产和负债的数量能够真实、完整、可靠的计量基础上,可以从资产和负债数量上的增减变动推算出对所得税费用产生影响的金额。
Income tax accounting is an important branch of accounting theory, and enterprises often encounter in the daily accounting treatment. Since the issuance of the “Accounting Standards for Business Enterprises No. 18 - Income Taxes”, the income tax accounting of our country’s enterprises has been required to adopt the balance sheet liability method for accounting. The introduction of a tax base for the measurement of temporary differences mainly for the purpose of regulating deferred income tax assets or liabilities The amount of assets and liabilities can be calculated from the changes in the number of assets and liabilities based on the actual, complete and reliable measurement of the amount of assets and liabilities at a certain moment of time.