| 所得税会计中的难点解析 |
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| 引用本文： | 郭西宁,徐秀林,高峰.所得税会计中的难点解析[J].杨凌职业技术学院学报,2006,5(1):32-34,37. |
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| 作者姓名： | 郭西宁 徐秀林 高峰 |
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| 作者单位： | 1. 杨凌职业技术学院,陕西,杨凌,712100
2. 陕西省安康市会计核算中心,陕西,安康 |
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| 摘 要： | 在长期的会计理论与实务中，在采用纳税影响会计法核算所得税时，对如何确定应纳税所得额进行了深入的探究，并在计算递延税款时提出了“T”型账户判断法，解决了长期困扰所得税会计工作中的难题。
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| 关 键 词： | 所得税会计 永久性差异 时间性差异 递延税款 |
| 文章编号： | 1671-9131（2006）01-0032-03 |
| 收稿时间： | 2005-12-09 |
| 修稿时间： | 2005-12-09 |
Analysis on the Difficulty in Income Tax Accounting |
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| GUO Xi-ning,XU Xiu-lin,GAO Feng.Analysis on the Difficulty in Income Tax Accounting[J].Journal of Yangling Vocational & Technical College,2006,5(1):32-34,37. |
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| Authors: | GUO Xi-ning XU Xiu-lin GAO Feng |
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| Institution: | 1. Yangling Vocational and Technical College,Yangling,Shaanxi 712100,China ; 2. Accounting Center of Ankang City,Shaanxi Province,Ankang,China |
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| Abstract: | In the process of theory application and practice of accounting, how to make certain the amount of tax payable is probed in income tax accounting and accounting method of judgment is put out when calculate deferred tax payment, which solves the difficulty of income tax accounting. |
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| Keywords: | income tax accounting perpetual difference time difference deferred tax payment |
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