A Study For Several Questions On Income Tax Accounting

In 2007, China has carried out a new income tax standard .The balance sheet liability method of income tax pay more attention to handling and disclosure of temporality differences, so it can afford more information for decision making.This article is divided five parts.it introduce the research background and motivation, as well as domestic and foreign income tax accounting research in the first chapter, Through this part we know the development of accounting for income taxes in general.In the second chapter, which compares the different ways of addressing the tax accounting projects, and to analyze the pros and cons of different treatment. Based on this analysis, of appropriate conditions and choice of treatment. This is only a matter of time for use of our national balance sheet debt.Chapterâ…¢describes the application of balance sheet debt. In this part,it discuse the measurement of deferred income tax assets and liabilities, recognition of some special problem, the calculation of income tax, and disclosure in the statements. Through this part of the introduction, it analysis the basic application theory of debt method based on balance sheet.The fourth part is to the analysis of the application of the income tax accounting standard.And this part is where the innovation of this article. There are two aspects in this part. First, it make a comprehensive understanding of corporate accounting staff to the new accounting standards about income tax against the corporate accounting staff questionnaire; Next , This article give some analyses on the application of income tax accounting standard in listed companies in Shanghai and the impact of factor analysis to deferred income tax assets and liabilities, and make a understanding of the influence to the listed companies.In the fifth chapter, which made a number of problems that may arise during the implementation stage of the income tax accounting standards. At the same time, It makes some suggestions and ideas on overcoming and resolving the problems.