Income Tax Accounting Treatment Study

The dealing methods of income tax accounting include: tax due method, deferred method, income statement debt method and balance sheet debt method. The contrasting research of income tax accounting methods can help enterprises choose appropriate accounting ways, so as to improve the quality of accounting information.At the beginning, the author introduces a research in basic theory of income tax accounting and the course of that theory. Then, the author contrasts and analyses the tax due method and the tax payment influence method, the deferred method and debt method, income statement debt method and balance sheet debt method. And then cite to illustrate the various methods of income tax expenses, deferred income tax assets and deferred income tax liabilities.Then, the article analyses the background of the balance sheet debt method, as well as the feasibility of implementing in our country. the author also learns the dealing situation of companies' income tax accounting in our country and analyzes the reasons. And lastly, the author designs a series of income tax accounting dealing methods used for different enterprises. respectively, small enterprises adopt tax due method, the listed companies adopt balance sheet debt method, the remaining companies can choose from profit sheet debt method or balance sheet debt method. We should pay attention to some of the problems in implementing balance sheet debt method, and the article proposes corresponding solutions. Finally, we believe that, due to accounting and tax laws have different purposes, there are some differences between them is reasonable, but taking into account cost-effective, it should be reasonable to control the difference between the two, so that the accounting information providers and regulatory authorities can have the lowest cost.