The International Comparison Of Accounting Mode Of The Income Tax And Our Country's Choice

Under the background of the fact that the accounting criterion is international convergent, our country issues 38 concrete accounting and a basic accounting criterion in 2006, which made the accounting criterion of our country as the same as the international accounting criterion, and made the pretax difference of the income tax further widen at the same time. The complete separation of the financial accountant and accountant of the income tax are to be the irreversible trend.The article exactly set out from then on, is appraised to three major accounting modes of income tax in the world at first, have analyzed the reason why various countries choose the accounting mode of the corresponding income tax, and obtained that the main domestic factor including basic economic system, accounting regulatory system, capital market, managing, legal system of company are influencing the accounting mode of the income tax. From the analysis of the development trends to the accounting mode of income tax of countries all over the world, we can find that the international convergent of accounting criterion influence income tax accounting factor of mode selection breaking through the domestic factor, a new one appears which is international accounting environmental factor can't be ignored, accounting criterion promoted the accounting mode of the income tax to develop international convergent in the international convergent direction at the same time——The accounting mode of the income tax is changed towards Great Britain and America's mode. Then we analyzed the factor influencing accounting mode of the income tax of our country on this basis, the economic system reform, capital reform, accounting reform, company control reform and legal constant completion make our country income tax mode to separate mode, especially China's positive international convergent of accounting criterion makes the complete separation of the accounting mode to be irresistible trend. But we should consider the cost of the tax revenue. Our accounting mode of the income tax to big and medium-sized company, especially marketing company, should be the separate mode, the mode to the small company should be unification. In the end, we analyzed the difficulties faced, and has proposed some measures to this difficulties.