Income Tax Accounting Applied Research In China

Since the birth of the modern income tax in the UK after the income tax accounting and the increasingly close relationship between and mutual influence, and generate income tax accounting. Income tax accounting for research and development in Britain and the United States and other developed countries began in the early, from the 20th century, during the initial 50, the accounting treatment of corporate income tax is already a cause in the international arena has been the subject of much controversy. Compared with Western developed countries, China's research on the accounting for income taxes late start, early attention is not high, either in theory or in practice, there are many imperfections. After tax reform, China's income tax accounting business accounting system has to be standardized, since WTO accession, China's income tax and accounting treatment in urgent need of international practice.Listed companies in 2007 started the implementation of the "Accounting Standard for Business Enterprises" progressive realization of the integration with the international and the way the criteria used for the first time for China's income tax accounting for the norms. "Accounting Standard for Business Enterprises No. 18 - Income Tax" in accordance with the accounting concept of assets and liabilities concept of mandatory use of corporate assets can only be a negative income tax debt accounting method. Prior to this, the majority of listed companies and large and medium-sized enterprises accounting for income taxes are used to meet the tax law. It is obvious that China's accounting in the current environment, uniform implementation of the balance sheet debt, regardless of the business or the financial officer, are very challenging. In the implementation process, obstacles and difficulties are inevitable.Based on this background, I chose this topic as my master's thesis topic. The main thesis is divided into four parts for discussion. First of all, the first part of the thesis (Chapter II), the theory expounded the meaning of accounting for income taxes, objectives and principles, such as the basic principles. Secondly, the second part of the thesis (Chapter III), the comparison of income tax accounting treatment of a variety of methods, from a variety of income tax accounting treatment start with a discussion of the tax analysis of the adaptation of treatment methods and the choice of and elimination of income tax accounting standards of China's balance sheet used in the practice of debt to be determined. Third, the third part of the thesis (Chapter IV), pointing out that the new income tax changes in accounting standards, and some listed companies based on 2006 annual report analyzes the adoption of new guidelines for balance sheet debt may impact. Finally, the fourth part of the thesis (Chapter V), pointing out that the income tax accounting standards in its implementation of the process of implementation and problems encountered, and to further adapt to these challenges and use of the guidelines and advice.