浅谈我国新旧会计准则中的所得税处理方法

• 作 者: 李保政
• 机 构: 浪潮集团有限公司,
• 出 处: 时代经贸(下旬刊)
• 发表日期: 2008年07期
• 关键词: 新准则 所得税会计 损益表债务法 资产负债表债务法

新旧会计准则中所得税处理方法存在较大的差异。旧的会计准则允许企业采用的所得税处理方法有应收税款法、递延法和损益表债务法,而新会计准则中只允许企业采用资产负债表债务法。本文讨论了这种现行方式的进步性,并重点讨论了损益表债务法与资产负债表债务法两者的异同。

There is a big difference between the methods of income tax treatment in old and new accounting standards. The old accounting standards allow companies to adopt a method of income tax payable tax law, deferred tax and income statement debt law, while the new accounting standards only allow businesses to adopt the balance sheet debt method. This article discusses the progressive nature of this current approach and focuses on the similarities and differences between the income statement liability method and the balance sheet liability method.