The Research Of Enterprise Income Tax Accounting Standards Implementation Effect Based On The Profit From The Perspective Of Smooth

Listed companies on the use of income tax accounting standards has gone through five years, during this time, the income tax accounting standards of the enterprise in the production and management parties had a certain impact. Among these effects, how the impact of income tax accounting standards on corporate profits? Corporate profits smoothing by what factors affect it? Based on these problems, the issues through research "Accounting Standards for Business Enterprises No.18-Income Tax" since the release achieved since the implementation of the specific effect, based on the impact of the impact of income tax accounting standards as well as profits smooth, based on a theoretical point of view study the impact of the income tax accounting standards on profit of smoothing earnings management behavior, verify the conclusions obtained by the instance of the Institute of theoretical.Firstly, the smooth theory analysis of income tax accounting standards and profits, to understand the meaning of the corporate income tax accounting, the goal of income tax accounting standards, as well as income smoothing connotation from business processing is essentially that the accounting for income taxes is part of the financial accounting, its main objective is to correctly reflect the financial position of the enterprise, corporate cash flow and operating results of the enterprise, the difference between accounting standards and tax laws coordination are met so that the information required by the tax collection unit, reduce tax collection units and the taxpayer’s adjustment costs."Analysis of the implementation of the development and application of income tax accounting standards, the contrast of our income tax accounting treatment at all stages, draw advantage of income tax accounting treatment of the balance sheet liability method, so as to reflect the reality of the balance sheet liability method significance.Second, the theoretical analysis of income smoothing how smooth angle profits through the income tax accounting standards. When the smooth corporate profits through income tax accounting standards, corporate profits smooth concrete will be what impact factors. By tax factors, enterprise scale factors, the level of profitability factors, debt covenants factors and the analysis of the shareholding structure factors hypothesized to illustrate the positive and negative relationship of the various factors and profit smoothing.Third, When enterprises through the provision and reversal of deferred income tax assets (liabilities), which makes a change in corporate profits, enabling enterprises to achieve a smooth implementation of the profit in case processing profits. The example showed, deferred income tax charges is an effective measure of income smoothing is through the balance sheet liability method can play a significant role in incremental profits for listed companies smooth behavior. In addition, the analysis of the main factors affect income smoothing, and the results show that the use of deferred income tax the following factors on the enterprise implementation of income smoothing has an important role in driving corporate earnings, corporate income tax,fee, enterprise asset-liability ratio and corporate equity concentration.