Study Of Income Tax Accounting Method

As the content of China's economy becoming rich and the content of corporate income tax accounting expanding,the methods of accounting have also gone through an innovative and become increasingly complicated,Income tax accounting is becoming more and more important。The new accounting standards were promulgated in 2006,it require listed companies to adopt the balance sheet liability method and calculate the expense of income tax expense。The new way is the most complicated way to calculate the expense of income tax expense at present and it is difficult to understand,but it is based on the theory of"Apparent balance"。Comparing with tax payable method,deferred method and income statement liability method, the new way is more in line with the principle of accrual,revenue and expense matching principle,the accounting information provided by the balance sheet liability method is more comprehensive,more relevant and more reliable。The new guidelines has been issued for four years, but the adoption rate of the balance sheet liability method in enterprise is not improved clearly。the reason I believe that is it is difficult to understand the nature of the new way。Therefore,in order to actively promote the implementation of the new tax guidelines,it is very significant to research the related issue of income tax accounting。The text is divided into four parts:The first part make a basic description on the status quo of the income taxes accounting at home and abroad;The second part,the author make a questionnaire through one hundred companies in the region to understand the situation and attitudes from the company who adopt the new guidelines。Comparing the balance sheet liability method with the methods we used before,the practical advantages become clear;The third part is the focus of this article,the recognition,measurement,statements listed on the balance sheet and disclosure of deferred income tax assets or liabilities are clues in this text。The author do a deep analysis of the relevant theories;At last,making a few suggestions to solve the problems scientifically and improve the implementation of the accounting standards。...