A New Type Of Liability Method Under The Comprehensive Income Theory-Transaction Amount Method

Accompany the technical structure of economy budding, growing in traditional structure of economy and replacing the traditional structure of economy, establishing its dominant station, the mission of accounting expands to predicting economic activities in the future. The evolution of accounting goal decides the update of conception of income calculation.Traditional Theory of Income can not satisfy the demands of modern technical structure of economy. The Comprehensive Theory of Income develops on the base of the traditional theory of income and conquers the traditional theory's natural limitations which are exposed in modern economic environment. The income tax accounting, as an important means to calculate income, goes with the income theory. Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.On February 2006, the Financial Ministry of PRC published the new Corporation Accounting Standards. I try to explore a new type of Balance sheet liability method, which is shortly named Occurring Method. According to it, temporary differences and perpetual differences should be directly affirmed while transactions and activities occur. Occurring Method can be distinguished to the liability method posed out in CAS18, because of its representation of orderly logic thread.The thesis is divided into five parts. And the first part is farther divided into two parts, respectively expatiating the academic and practical importance. I elaborate the history of income tax accounting in USA, British, IASC and PRC in the second main part. The third and fourth parts are the main body of the thesis. The third part is considered as the matting for the fourth part, which is divided into three parts to comprehensively discuss the theory basis of Balance sheet liability method. In the fourth part of my thesis, the deduction of "net tax basis" is put on the foremost position. And later, I divide the transactions and activities which the corporation may deal with into eight sorts to demonstrate the occurring method logic thread. The innovations of my thesis are generalized in the fifth part.