| 浅析新准则下资产负债表日后所得税调整事项的会计处理 |
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| 引用本文： | 卢庆泉,谢合明.浅析新准则下资产负债表日后所得税调整事项的会计处理[J].成都师专学报,2008,27(1):107-109. |
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| 作者姓名： | 卢庆泉 谢合明 |
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| 作者单位： | 西华大学管理学院,四川成都610039 |
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| 摘 要： | 2006年2月15日，财政部颁布了新的所得税会计准则，全面采用资产负债表债务法进行所得税的会计处理。文章指出，利用该法对资产负债表日后所得税调整事项进行会计处理时，仅需考虑企业是否已汇算清缴、企业在资产负债表日是否已纳税调整两个因素，少于原有所得税核算方法下的三个因素。此外，文章还分析了新准则在资产负债表日后所得税调整中的具体应用，并指出：资产负债表法能提供更为全面、有用的所得税会计信息，对所得税费用的核算更为简单和准确。
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| 关 键 词： | 资产负债表法 所得税会计 资产负债表日后事项 纳税调整 |
| 文章编号： | 1672-8505（2007）06-0107-03 |
| 收稿时间： | 2007-09-24 |
The Accounting Practice of Income Tax Adjustment Events of Post-balance Sheet under New Guidelines |
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| LU Qing-quan, XIE He-ruing.The Accounting Practice of Income Tax Adjustment Events of Post-balance Sheet under New Guidelines[J].Journal of Chengdu Teachers College,2008,27(1):107-109. |
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| Authors: | LU Qing-quan XIE He-ruing |
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| Institution: | LU Qing-quan, XIE He-ruing ( School of Management, Xihua University, Chengdu, Sichuan, 610039 ) |
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| Abstract: | The Ministry of Finance issued the new income tax accounting principles on February 15th, 2006, asking adopting balance sheet method. This paper firstly points out that when applying the new method to post-balance sheet tax income adjustment events, what should be taken into consideration is whether the settlement has been done and whether the income tax has been adjusted, where the previous method deals with three factors. Besides, this paper analyzes the specific application of the new guidelines to income tax adjustment. It also states that balance sheet method could provide more comprehensive, more useful income tax accounting information, thus accounting of income tax cost becomes simpler and more accurate. |
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| Keywords: | balance sheet method income tax accounting post-balance sheet events tax adjustment |
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