A Study For Several Questions On Income Tax Accounting

Income tax has been playing an important role in economy life in China. With the increasing constantly of reform of the accounting and tax system, income tax accounting has become a focus that people discuss on. How and where income tax accounting go? We will make it. Ministry of Finance provided on time"NO.xx, income tax accounting standard", which expresses comment on regulating the income tax accounting. In fact, from 1950s, it happened a hot argument on the allocation of the income tax in accounting field. In this thesis, the author try to give comment on making the relation better of accounting and tax law, by research on questions related to the income tax accounting.The author argue that the inconsistency between the object of accounting and that of tax law is an inner reason that leads to the difference between accounting rule and tax law. On the base of analyzing the difference between the accounting principle and income tax law, the author gives a new explain that there exists difference and harmony in accounting and tax law, from the view of Game Theory.Whether income tax accounting is independent or not has been taken into account once again. The author agrees that income tax accounting is separated from the financial accounting, and believes that it is objective demand for economy activity, and it is an inevitable choice for the difference enlarging increasingly, for perfecting the system of taxation, and for pursuing his benefit. At the same time, this thesis illuminates on questions of independency of income tax accounting.In order to know further of the difference between tax law and accounting from view of department of tax, the author designed a questionnaire to investigate tax collection and management and auditing of department of taxation with random and non-named way. And then, the author analyzed it from the aspect of taxation.Aiming at the income tax accounting standard(for discussion), the author summarized the characters of the standard and analyzed its core-the method of accounting for income tax. The author also argued that taxes payable method and deferred method should be abolished under the current condition of China, and Balance Sheet Liability Method will be our objective of reform, meanwhile ,the...