| 谈所得税会计处理方法 |
| |
| 引用本文： | 贺正哲. 谈所得税会计处理方法[J]. 岳阳职业技术学院学报, 2006, 21(4): 77-79 |
| |
| 作者姓名： | 贺正哲 |
| |
| 作者单位： | 岳阳市财政局,湖南,岳阳,414000 |
| |
| 摘 要： | 税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。国际上流行的所得税会计处理方法有应付税款法和纳税影响会计法．我国会计实务中则针对不同性质的差异采用不同的所得税会计处理方法。
|
| 关 键 词： | 所得税 永久性差异 时间性差异 应付税款法 纳税影响会计法 |
| 文章编号： | 1672-738X（2006）04-0077-03 |
| 收稿时间： | 2006-06-20 |
| 修稿时间： | 2006-06-20 |
Discussion on Accounting Disposal Methods of Income Tax |
| |
| HE Zheng-zhe. Discussion on Accounting Disposal Methods of Income Tax[J]. Yueyang Vocational Technical College, 2006, 21(4): 77-79 |
| |
| Authors: | HE Zheng-zhe |
| |
| Affiliation: | Yueyang Finance Bureau, Yueyang, Hunan 414000 |
| |
| Abstract: | There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them. The current accounting methods of income tax prevailing in the world are taxes payable method and tax effect accounting method. This paper states that in our country different methods are taken in allusion to different characters in the accounting practice |
| |
| Keywords: | income tax permanent difference timing difference taxes payable method tax effectaccounting method |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
