淺談所得稅

全文18頁 約12000字 論述翔實(shí)

摘　要: 會(huì)計(jì)對(duì)所得稅的確認(rèn)和計(jì)量與稅收不同，對(duì)會(huì)計(jì)利潤(rùn)與納稅所得之間的差異進(jìn)行比較分析，是正確核算所得稅的前提。在納稅影響會(huì)計(jì)法下，遞延法和債務(wù)法對(duì)時(shí)間性差異的處理不同，在實(shí)務(wù)操作上可簡(jiǎn)化處理。債務(wù)法從所得稅的性質(zhì)提出有關(guān)的會(huì)計(jì)問題，即所得稅作為一項(xiàng)費(fèi)用支出，是按收付實(shí)現(xiàn)制還是按權(quán)責(zé)發(fā)生制處理，從而形成兩種主要的會(huì)計(jì)處理方法：應(yīng)付稅款法和納稅影響會(huì)計(jì)法。通過對(duì)這些方法的比較，對(duì)我國(guó)《企業(yè)所得稅會(huì)計(jì)處理的暫行規(guī)定》和《企業(yè)會(huì)計(jì)準(zhǔn)則——所得稅會(huì)計(jì)（征求意見稿）》中有關(guān)所得稅性質(zhì)的確定、會(huì)計(jì)處理方法的選擇等問題進(jìn)行了分析和論證。

關(guān)鍵詞: 所得稅，所得稅會(huì)計(jì)，現(xiàn)狀分析　

Abstract: The accountancy really recognizes to the income tax different from calculate with revenue from tax, to accountancy's profits with pay tax the income a premise for of difference proceeding comparison analyzing, is exactitude checking income tax. At pay tax to affect accountancy's method descend, passing to postpone the method to handles with obligation method to time difference different, can simplify to handle in actual situation operating. The obligation method puts forward from the kind of the income tax relevant of accountancy's problem, then the income tax is used as an overhead, being to presses to accept to pay to realize the system press power still the occurrence makes to handle, from but become two kinds of main accountancies handles method: Cope with the tax dues method with pay tax to affect accountancy's method. Pass to the comparison of these method, to our country 《business enterprise income tax the temporary provision》that accountancy handles settle with relevant income tax in inside in《in accountancy(ask for the opinion draft) in income tax in— in— in standard in accountancy in business enterprise in》kind really, the accountancy handles choice etc. problem of the method proceeded the analysis with the argument.
Key words: Income tax income tax accountancy present condition analysis

目 錄
前 言 1
1 所得稅會(huì)計(jì)中的所得稅性質(zhì) 2
1.1 收益分配論 2
1.2 費(fèi)用論 2
2 會(huì)計(jì)所得與應(yīng)稅所得差異形成的原因 3
2.1 原則差異 3
2.2 目的差異 3
2.3 方法差異 3
3 所得稅的分?jǐn)偡椒?3
3.2 跨期所得稅分?jǐn)偡?4
4 所得稅分?jǐn)偅〝偱洌┑木唧w方法 4
4.1 部分分?jǐn)?5
4.2 全部分?jǐn)?5
5 我國(guó)所得稅的現(xiàn)狀 6
5.1 所得稅會(huì)計(jì)目標(biāo)的缺陷分析 6
5.2 所得稅會(huì)計(jì)假設(shè)的缺陷分析 7
5.2.1 會(huì)計(jì)主體假設(shè)的缺陷分析 7
5.2.2 持續(xù)經(jīng)營(yíng)假設(shè)的缺陷分析 7
5.2.3 會(huì)計(jì)分期假設(shè)的缺陷分析 7
5.2.4 貨幣計(jì)量假設(shè)的缺陷分析 8
5.3 所得稅會(huì)計(jì)原則的缺陷分析 8
5.3.1 權(quán)責(zé)發(fā)生制原則的缺陷 8
5.3.2 歷史成本原則的缺陷 9
5.4 所得稅會(huì)計(jì)要素的缺陷分析 9
5.4.1 “資產(chǎn)”概念的局限 9
5.4.2 “權(quán)益”概念的局限 9
5.4.3 成本要素的局限 10
5.4.4 利潤(rùn)要素的局限 10
5.5 所得稅會(huì)計(jì)等式的缺陷分析 10
5.6 所得稅會(huì)計(jì)模式的缺陷分析 10
5.6.1 財(cái)務(wù)會(huì)計(jì)與所得稅會(huì)計(jì)統(tǒng)一模式的缺陷 10
5.6.2 會(huì)計(jì)計(jì)量模式的缺陷 11
5.7 會(huì)計(jì)收益與應(yīng)稅收益差異分類缺陷分析 11
5.8 遞延稅款的報(bào)表列示的缺陷分析 12
參考文獻(xiàn) 14
致 謝 15
附 件 16


參考文獻(xiàn)
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