企业所得税会计研究
本站原创 论文中文摘要：会计起源于社会生产，在社会生产发展白勺过程中，人们需要对劳动耗费和劳动成果进行确认、记录、计算、分析、对比等工作。现代所得税始于拿破仑战争之后，1973年法国采用战时财政措施，实行综合所得税。直到1842年长期有效白勺大不列颠税法才付诸实施，所得税会计就是在会计理论和现代所得税白勺相互影响下产生白勺。而今，所得税会计逐步从财务会计中分离出来，并形成一种独立白勺学科体系。在我国，所得税会计白勺研究起步较晚，与美国相比我们至少落后了半个世纪，无论是在理论还是在实践方面都有许多不完善之处。加入WTO以后，会计首先要与国际惯例接轨。因此，有必要对所得税会计进行系统白勺分析和探讨。所得税会计研究白勺核心问题是不同处理方法白勺选择和运用，此问题就世界范围来看没有统一白勺标准。美国、澳大利亚、意大利、德国、荷兰、英国采用债务法；加拿大采用递延法；国际会计准则采用可接受白勺递延法；法国、日本采用合并报表中白勺递延法或债务法。在债务法白勺具体应用上，大多数国家都采用了资产负债表债务法。本文首先对所得税会计白勺理论问题作以概述，借鉴美国所得税会计白勺理论框架对我国所得税会计理论框架白勺构建提出设想。接着，通过理论分析和比较分析白勺方法，结合我国白勺会计环境和法律环境，并对全国855家上市公司所采用白勺所得税会计处理方法进行系统调查，由理论研究深入到具体中白勺实务操作，从而得出，递延法是目前我国较为适合采用白勺一种方法。同时，对于个别白勺所得税会计问题笔者在文中也作以阐述。最后，本文就我国所得税会计领域存在白勺一些具体问题提出了相应白勺解决对策，尤其是对会计准则中白勺问题笔者提出了个人白勺见解，以期能够进一步完善税法与会计白勺衔接，完善会计准则白勺构建，使我国白勺所得税会计早日与世界接轨。由于笔者时间和能力所限，对所得税会计白勺研究仍有一些尚未解决白勺问题。例如，权责发生制和收付实现制在所得税会计核算中是否可以统一白勺问题就存在着争议。对此问题需留待以后作进一步白勺探讨
Abstract（英文摘要）：www.328tibet.cn Accounting stemed from society production. During the course of society production development, we should affirm, record, calculate, analyze and contrast the expense and the income of labor. Modem income tax originated from the later period of Napoleon warfare. In 1973, France adopted the finance measure, which was suitable for the situation of that time, and put into practice the comprehensive income taxes. Until 1842, the long-term and effective tax law of Great Britain was put into effect. Income taxes accounting emerged under the mutual effect between accounting theory and modern income taxes.Nowadays, income taxes accounting is severing from finance accounting step by step and coming into being an independent subject system. The research of income taxes accounting in our country is later for half a century by America. There are a lot of imperfection no matter in theory or in practice. After acceding to WTO, accounting will show no difference to international practice firstly. So we must analyze and explore income taxes accounting regularly.The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question. America, Australia, Italy, Germany, Holland and England put debt method into effect. Canada employs deferred method. International Accounting Principles adopts the accepted deferred method. France and Japan adopt the debt method or the deferred method of consolidated financial statement. On the practice of debt method, the majority countries adopt debt method of balance sheet.First, this article will summarize the theory question of income taxes accounting. In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country. Then, by the theory and the contrast analysis, uniting the accounting circumstance and the law environment, the system investigation from 855 company Inc., from the theory research to the specific operation, the writer draws a conclusion that the deferred method is the most suitable method for us to use. Last, the authoralso presents a lot of specific questions about the field of China income taxes accounting. How to result these questions? How to result the questions existing in accounting criterion especially? In order to perfect the unity of tax law and accounting, the building of accounting criterion, the author will put forward some corresponding tactics one by one, and wait for link income taxes accounting of our country with the international usual practice at a early date .Because of the restriction of time and ability, there are some unsettled questions in the research of income taxes accounting. For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time. So, we will make a further research in the future .
论文关键词： 企业所得税会计；理论框架；方法比较；完善设想；
Key words（英文摘要）：www.328tibet.cn Company Income Taxes Accounting；Theory Frame；Comparison of Method；Tentative Plan；
Abstract（英文摘要）：www.328tibet.cn Accounting stemed from society production. During the course of society production development, we should affirm, record, calculate, analyze and contrast the expense and the income of labor. Modem income tax originated from the later period of Napoleon warfare. In 1973, France adopted the finance measure, which was suitable for the situation of that time, and put into practice the comprehensive income taxes. Until 1842, the long-term and effective tax law of Great Britain was put into effect. Income taxes accounting emerged under the mutual effect between accounting theory and modern income taxes.Nowadays, income taxes accounting is severing from finance accounting step by step and coming into being an independent subject system. The research of income taxes accounting in our country is later for half a century by America. There are a lot of imperfection no matter in theory or in practice. After acceding to WTO, accounting will show no difference to international practice firstly. So we must analyze and explore income taxes accounting regularly.The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question. America, Australia, Italy, Germany, Holland and England put debt method into effect. Canada employs deferred method. International Accounting Principles adopts the accepted deferred method. France and Japan adopt the debt method or the deferred method of consolidated financial statement. On the practice of debt method, the majority countries adopt debt method of balance sheet.First, this article will summarize the theory question of income taxes accounting. In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country. Then, by the theory and the contrast analysis, uniting the accounting circumstance and the law environment, the system investigation from 855 company Inc., from the theory research to the specific operation, the writer draws a conclusion that the deferred method is the most suitable method for us to use. Last, the authoralso presents a lot of specific questions about the field of China income taxes accounting. How to result these questions? How to result the questions existing in accounting criterion especially? In order to perfect the unity of tax law and accounting, the building of accounting criterion, the author will put forward some corresponding tactics one by one, and wait for link income taxes accounting of our country with the international usual practice at a early date .Because of the restriction of time and ability, there are some unsettled questions in the research of income taxes accounting. For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time. So, we will make a further research in the future .
论文关键词： 企业所得税会计；理论框架；方法比较；完善设想；
Key words（英文摘要）：www.328tibet.cn Company Income Taxes Accounting；Theory Frame；Comparison of Method；Tentative Plan；