所得税会计中资产负债表债务法的运用分析

摘  要

在新会计准则中，《企业会计准则第18号-- 所得税》规定上市公司应该采用资产负债表债务法进行所得税会计的处理和核算。到现在为止，非上市公司可以采用的所得税会计方法包括应付税款法、递延法、利润表债务法和资产负债表债务法。资产负债表债务法是否能指导企业管理层投资经营决策提供对企业发展有用的财务信息，使企业生成的会计财务报告向财务报告使用者提供更加合理的会计信息？
笔者将举例说明资产负债表债务法的原理，将其与所得税会计中使用的其他方法互相比较，说明资产负债表债务法有哪些优势及劣势，并结合个人思考给出一些建议。

关键词：所得税会计 资产负债表债务法 利润表债务法 暂时性差异

Abstract

According to Chinese Accounting Standard issued by the Ministry of Finance in 2006, it is required that public companies in China should use balance sheet debt method in income tax accounting. Till now, other companies can choose their own income tax accounting method from tax due method, deferred method, income statement debt method and balance sheet debt method. Will the management in companies and the users of financial statements be able to have relatively more reasonable accounting information by applying balance sheet debt method?
I will first illustrate balance sheet debt method by setting examples then compare balance sheet debt method with other methods in order to find out advantages and disadvantages of different method. At last, I’ll provide some of my personal thinking and suggestions.

Key words：Income tax accounting    Balance sheet debt method    Income statement debt method    Temporary differences
 

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