所得税会计处理有关问题的分析

接着文章对所得税会计的处理方法进行了介绍,主要包括应付税款法和纳税影响会计法,纳税影响会计法又可以具体分为递延法和债务法,而债务法又有损益表债务法和资产负债表债务法之分；在此基础上,文章又对我国所得税会计处理中存在的问题进行了分析,通过分析得出我国所得税会计处理中存在的问题具体包括：应付税款法和纳税影响会计法的选择问题,时间性差异的划分问题,利润表负债法和资产负债表负债法的选择问题和所得税费用的分摊问题。
最后文章在对时间性差异、暂时性差异、资产负债表债务法等内容进行分析的基础上,得出了对我国当前所得税会计处理中存在问题的解决方法,总结出了资产负债表债务法是我国所得税会计处理方法的现实选择。建议在制定我国正式的所得税会计准则中应当以暂时性差异取代时间性差异,明确规定停止使用应付税款法、递延法以及损益表债务法,统一使用资产负债表债务法。解决所得税费用分摊问题的方法是可将所得税费用分成两部分：一是正常经营发生的所得税费用,二是非常项目发生的所得税费用,并计入利润表中,这样就能较好体现所得税费用与收益配比的关系,使净利润的含义更加清晰,更能充分发挥利润表的预测作用。

关键词：所得税会计； 时间性差异； 暂时性差异； 资产负债表债务法

Analysis of income tax accounting treatment concerning problem

Abstract
Income tax accounting is a important tax of china.The main task of income tax accounting for income tax calculation, the records,pay period and cross-share allocation.As in processing income tax accounting and financial accounting is different.So how to deal with the actual situation is encountered in this paper will discuss.
    The first, article discuss income tax accounting overview. Domestic and international income tax accounting from the birth and development.Accounting for income taxes related to the basic concepts were introduced. Mainly to tax law and tax effect accounting method. Tax effect accounting method can be divided into specific method and deferred debt method..The sencond,the article on income tax of china and accounting treatment of the problems that exist in an analysis.Through analysis that income tax accounting treatment of the problems of china.that exist in concrete including:Cope with the tax law and tax effect accounting method of choice.The issue of timing differences. Liabilities, income statement and balance sheet of the liability method of selection problems and the cost of income tax-sharing issues.               
At last, article on timing differences, temporary differences,the balance sheet of debt and other content on the basis of the analysis. That the accounting treatment of our current income tax in the solution to the problem. Summed up the balance sheet debt of our income tax accounting treatment of a realistic choice. Official proposal of china in the development of the income tax accounting standards should be to replace the temporary differences timing differences.Clearly defined to stop using the tax law,and profit and loss account of deferred debt law,reunification of the use of the balance sheet of debt.Cost-sharing income tax to solve the problem is the income tax costs can be divided into two parts:firstly, Normal operations in the income tax expense;sencondly, Extraordinary items in income tax expense.And included a profit report,so we can better reflect income tax expense and the relationship between the ratio of income to more clearly the meaning of net profit,a profit report can give full play to the role of forecasts.

Key words：Income tax accountingTiming; differences; Temporary differences; The balance sheet liability method
1所得税会计概述…………………………………………………………………………1
1.1国内所得税会计的产生和发展……………………………………………1
1.2国外所得税会计的产生和发展………………………………………………………2
1.3所得税会计的基本概念………………………………………………3
1.3.1所得税会计•税务会计•所得税会计处理…………………………………………3
1.3.2会计利润•应税利润…………………………………………………………………4
1.3.3所得税费用•当期所得税……………………………………………………………4
1.3.4时间性差异•暂时性差异•永久性差异……………………………………………4
1.3.5所得税会计性质………………………………………………………………………5
2所得税会计的处理方法………………………………………………………………6
2.1所得税会计的基本目标及遵循的原则………………………………………6
2.2应付税款法与永久性差异 ……………………………………………………6
2.3纳税影响会计法与时间性差异……………………………………………………7
2.4递延法…………………………………………………………………………8
2.4.1递延法的处理特点………………………………………………………………8
2.4.2递延法核算的基本原理和步骤…………………………………………………8
2.5债务法…………………………………………………………………………8
2.5.1债务法的定义……………………………………………………………………8
2.5.2债务法的处理要点………………………………………………………………9
2.5.3税率变动时的处理方法…………………………………………………………9
2.5.4债务法的分类……………………………………………………………………9
3我国所得税会计处理中遇到的问题………………………………………………11
3.1应付税款法和纳税影响会计法的选择问题……………………………………11
3.2时间性差异的划分问题……………………………………………………………12
3.3利润表债务法与资产负债表债务法选择问题………………………………………12
3.4所得税分摊问题………………………………………………………………13
4所得税会计处理有关问题的解决方法…………………………………………………15
4.1我国所得税会计处理方法的现实选择…………………………………………15
4.2时间性差异的处理…………………………………………………………………15
4.3资产负债表债务法的选择…………………………………………………………16
4.4所得税费用分摊的处理…………………………………………………………16
结论………………………………………………………………………………………18
参考文献

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