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1、AnalysisofincometaxexpenseunderthenewincometaxaccountingstandardsSummary:MinistryofFinanceissuednewguidelines,theincometaxaccountingtheoryandmethodhasundergoneafundamentalchangefromthetaxpayablemethod,thetaxeffectaccountingmethodchangeinthebalancesheetliabilitymethodinaccountingforassetstobecon
2、firmed,bookvalueofliabilitiesandthetaxbasisforcalculatingthetaxabletemporarydifferencesanddeductibletemporarydifferences,deferredincometaxassetsanddeferredtaxliabilitiesandeventuallyfelloutofcurrentincometaxexpensetie.Keywords:incometax,temporarydifference,thebalancesheetliabilitymethod,incomet
3、axexpenseMinistryofFinanceissueda<<AccountingStandardsforEnterprisesNo.18-Incometax>>Thecriteriafornewideas,usingtheinternationallyacceptedstandardbalancesheetliabilitymethod,incometaxaccounting,newbusinessaccountingsystemwiththe13existingguidelinesonincometaxaccountingrecognitionan
4、dmeasurementoftheconceptisentirelydifferent.Incometaxexpenseisaccountedforontheanalysisoftheissuesinordertobetterunderstandandimplementthenewguidelines,accurateaccountingofincometaxexpense.First,onincometaxaccountingFinancialaccountingandtax,respectively,followadifferentprinciple,servedifferent
5、purposes.Financialaccountingmustfollowgenerallyacceptedaccountingprinciples,itspurposeistotrulyandcompletelyreflectthefinancialcondition,resultsofoperations.TaxisassessableforthepurposeofAccordingtoeconomicrationality,fairtaxation,pro-competitionprinciples,todeterminethetaxpayershouldpaythetaxf
6、romthetaxpointofview,mainlytodeterminethecompany’staxableincometotheoperationofenterprisesandotherincomeforincometax,therefore,inaccordancewithfinancialaccountingprofitscalculatedinaccordancewiththetaxlawwiththetaxableincomeresultsarenotnecessarilythesame.13Second,theoriginalsystem,theprovision
7、sonincometaxaccountingPriortotheenactmentofthenewincometaxguidelines,themainincometaxaccountingandtaximpactofthetaxpayablemethodofaccountingmethod.Tomeetthetaxlawisthecurrentpre-taxaccountingprofitandtaxableincomethedifferencebetw