目 录
摘 要
随着我国经济内容的不断丰富，企业所得税会计核算内容不断扩大，核算方法也历经创新且越来越复杂，所得税会计变得越来越重要。2006年新会计准则的颁布，要求上市公司采用资产负债表债务法核算所得税费用。资产负债表债务法是目前所得税会计核算方法较为复杂较难理解的，但它是建立在“资产负债表观”的基础之上，比应付税款法，递延法，利润表债务法提供的会计信息更加全面、更加相关、更加可靠。对于新准则理论与应用的研究在新形势下更具有意义。
文章通过对资产负债表债务法的相关概念和形成原因进行分析，明确了资产负债表的内涵，并进而结合资产负债表债务法的会计处理程序理论与案例，对资产负债表债务法的应用问题进行了研究。在此基础上，文章分析了我国企业目前实施资产负债表债务法过程中存在的问题，并提出了相关的优化对策，以期提高会计与税法的协调性。
关键词：资产负债表债务法 所得税会计 暂时性差异
Abstract
As the content of China’s economy becoming rich and the content of corporate income tax accounting expanding，the methods of accounting have also gone through an innovative and become increasingly complicated，Income tax accounting is becoming more and more important。The new accounting standards were promulgated in 2006，it require listed companies to adopt the balance sheet liability method and calculate the expense of income tax expense。The new way is the most complicated way to calculate the expense of income tax expense at present and it is difficult to understand，but it is based on the theory of “Apparent balance”。Comparing with tax payable method、deferred method and income statement liability method， the new way is more in line with the principle of accrual、revenue and expense matching principle，the accounting information provided by the balance sheet liability method is more comprehensive、more relevant and more reliable.
The article clarified the connotation through the analysis of related concept and formation about balance sheet liability method ,and researched the application combined with the accounting treatment program theory and case.On this basis,the article analysis the problems in the process of the implementation of the balance sheet liability method in Chinese enterprises ,and proposed a series of methods to improve the coordination of account-
ing and tax law.
Keywords： Balance Sheet Liabilities Method； Income Taxes Accounting； Temporary Difference
