摘要
所得税会计处理方法主要有应付税款法和纳税影响会计法两种,纳税影响会计法包括递延法和债务法,而债务法又分为利润表债务法和资产负债表债务法。文章通过对几种所得税会计处理方法的比较分析,进而探讨我国所得税会计处理方法的选择。
The major method of the income tax accounting is tax payable method and tax effect accounting method. The tax effect accounting method includes deferred method and liability method. And the liability method includes income statement approach and balance sheet approach. This text analysis on and compares the deference of the several income tax accounting methods, then do some discussions about the best method of income tax accounting for our country.
出处
《南平师专学报》
2007年第4期86-89,共4页
Journal of Nanping Teachers College
关键词
所得税会计
利润表债务法
资产负债表债务法
income tax accounting
liabilib＂ method of income statement approach
liability method of balance sheet approach
