摘要
会计制度与税收制度之间差异的协调在相当长一段时间内都将是会计理论界与实务界的热点问题。当前,国际会计准则的制定,更多受到了英美等发达市场经济国家的影响,会计信息更强调反映企业的长期盈利能力,而非限于企业短期盈利状况;相应地,其会计报告的概念基础不再采用“收入费用观”,而是转向了“资产负债观”,在所得税会计处理方法上,也强调采用资产负债表债务法。我国新发布的所得税会计准则的一个突出变化是,强调采用资产负债表债务法,是我国所得税会计准则国际趋同的一个重要体现。
The unanimity of differences between accounting system and taxation system will be a hot topic in the field of accounting theory and practice for a little longer time. Currently, the establishment of international accounting standards （IAS） is more affected by some developed marketing economy countries such as the U.K. and USA. According to IAS, the accounting information emphasizes more long--term earning ability than short--term earning condition of enterprise. Accordingly, the concept of accounting statement in IAS is not based on the earnings--expense viewpoint but on the asset--liability viewpoint. And in the accounting processing method of corporate income tax, IAS places stress on debt method based on balance sheet. One of the main changes of the newly issued China accounting standards is toinsist upon debt method based on balance sheet, which is in agreement with the mainstream of international income tax accounting processing methods.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第12期88-92,共5页
Journal of Central University of Finance & Economics
关键词
应付税款法
递延法
损益表债务法
资产负债表债务法
Taxes payable method Deferred income tax liability method Debt method based on income sheet Debt method based on balance sheet
