基于资产负债表债务法的所得税会计处理问题探讨

摘  要

我国的新企业会计准则规定企业应采用资产负债表债务法核算所得税问题。资产负债表债务法是以从资产负债表观出发，通过比较资产负债表上所列示的资产和负债，再按照账面价值与计税基础进行核算。新准则引进了计税基础、暂时性差异、递延所得税资产和负债四个科目，然后在此基础上核算所得税费用。与损益表债务法对比，我国采用资产负债表债务法是适应会计国际化的需要的，同时也增强了会计信息的可比性，提高了决策及会计信息的质量。资产的计税基础为未来期间按照税法规定可以税前扣除的金额；负债的计税基础为账面价值与未来期间按照税法规定可予税前扣除的金额之间的差额；暂时性差异在计量时根据对未来期间应纳税所得额的影响分为可抵扣暂时性差异和应纳税暂时性差异；递延所得税资产和负债则应按照既定的税率进行计量。但是，资产负债表债务法在实际应用中也会存在一些问题，根据列举实例加以分析所得税核算过程，并提出在核算时应当注意的问题，为资产负债表债务法在实际操作中能更好的发挥其作用，适应新准则的发展打下良好的基础。

关键词：所得税会计；资产负债表债务法；确认和计量

Abstract

China's new accounting standards require enterprises to require enterprises should use the balance sheet liability method to calculate income tax accounting issues. The balance sheet liability method is apparent from the assets and liabilities, through comparing balance sheet assets and liabilities which are listed, and then according to the book value and tax basis of accounting to calculate. The new standards introduced on temporary differences, deferred tax assets and liabilities of the four subjects, and then income tax cost basis of accounting. Assets’ tax base is future pre-tax deduction in accordance with tax regulations which can amount; liabilities’ tax base is the book value and tax base for the future in accordance with the tax law during the pre-tax deduction which may be the difference between the amount; temporary differences in the measurement of time based on future taxable income during the period of divided into the deductible temporary differences and taxable temporary differences; deferred income tax assets and liabilities should be measured in accordance with established rates. Compared with the income statement liability method, we use the balance sheet liability method is to adapt to the needs of international accounting, also enhances the comparability of accounting information, and improves decision-making and the quality of accounting information. However, the balance sheet liability method in practical applications will also be some problems; some examples are analyzed according to income tax accounting process, and pointed that the issue should be taken when accounting for the balance sheet liability method in practice can be played well in the development of new guidelines to adapt to lay a good foundation.

Keywords:income tax accounting; the balance sheet liability method; recognition and measurement

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