A Study On Accountant Problem Of Business Income Tax Of Our Country

Income Tax accounting latterly come into being in our country and is still a comparatively weak link so far. Perfect unified Income Tax Accounting theory has not been built. Income Tax accounting practice remains to be further standardized and unified. On the situation of the deference between accounting revenue and tax income becoming larger day by day ,the important problem needing solved at present. Therefore, the research on Income Tax Accounting is of great significance in both theory and practices.Nowadays,income taxes accounting is severing from finance accounting step by step and coming into being an independent subject system. The research of income taxes accounting in our country is later for half a century by America. There are a lot of imperfections no matter in theory or in practice. After acceding to WTO,accounting will show no difference to international practice firstly. So we must analyze and explore income taxes accounting regularly.The kernel question of the income taxes accounting research is how to select and apply the different method. So far,seen from the whole world,there is not a unified standard about the question. America,Australia,Italy,Germany,Holland and England put debt method into effect. Canada employs deferred method. France and Japan adopt the debt method or the deferred method of consolidated financial statement. On the practice of debt method, the majority countries adopt debt method of balance sheet.First,this article will summarize the theory question of income taxes accounting. In view of the frame of American income taxes accounting,the author will put forward a tentative plan of the frame which is fit to the condition of our country. Then,by the theory and the contrast analysis, uniting the accounting circumstance and the law environment,the system investigation from company,from the theory research to the specific operation,the writer draws a conclusion that the debt method of balance sheet is the most suitable method for us to use.We give the method of how to write the income tax sheet ,and the usage of the sheet. We also analysis the sheet in order to give the sheet readers more information. Because of the debt method of balance sheet is not widely used in our country, we can't do some practical research. But we believe that this method is the best one that can be used in our country because of our theory analysis. We must do some practical research in the future to identify our conclusion.