| 浅析《企业会计准则第18号-所得税》 |
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| 引用本文： | 吴敏艳.浅析《企业会计准则第18号-所得税》[J].常熟理工学院学报,2009,23(3):51-53. |
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| 作者姓名： | 吴敏艳 |
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| 作者单位： | 常熟理工学院,管理工程系,江苏,常熟,215500 |
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| 摘 要： | 由于会计制度和税法的差异，导致了所得税会计的产生，我国对于这一制度的改变也是随着经济的发展而变化的，最新的会计准则体现了与国际会计准则的趋同，对所得税要求采用全新的资产负债表债务法进行核算，摈弃了原来实务中使用的应付税款法和纳税影响会计法中的利润表债务法。通过对新旧准则的比较，肯定了资产负债表债务法，同时又对完善《所得税会计》准则提出一些建议。
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| 关 键 词： | 所得税会计 资产负债表债务法 盈余管理 |
An Analysis of the CAS NO.18:Income Tax |
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| WU Min-yan.An Analysis of the CAS NO.18:Income Tax[J].Journal of Changshu Institute of Technology,2009,23(3):51-53. |
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| Authors: | WU Min-yan |
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| Institution: | Department of Management Engineering;Changshu Institute of Technology;Changshu 215500;China |
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| Abstract: | The difference between the accounting system and the tax law results in the introduction of the income tax accounting.In our country,this system varies with the economic development.And the latest accounting standards have embodied the international accounting norms,which demands that the income tax should be calculated by adopting the Balance Sheet Liability Method by discarding the tax payable method and Income Statement Liability Method.Through a comparison of the two standards,this paper makes a positiv... |
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| Keywords: | Income Tax Accounting Balance Sheet Liability Method management at a profit |
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