摘 要:所得税会计的产生和发展是税法和会计逐渐分离的结果。当前会计和税法的差异日益扩大，在国际大趋势下，所得税会计日益成为讨论的热点。国外对所得税会计的研究比较早，已具备较为完善的所得税会计准则和所得税会计处理方法。尽管我国所得税会计的研究起步较晚，亦于2006颁布《企业会计准则第18号——所得税》。新准则的颁布是所得税会计重大的改革，也是所得税会计发展的一个重要阶段。本文重点在于对于所得税会计准则理论与应用的研究。
本文对所得税会计涉及的相关理论基础——所得税会计的定义、理论观念、核算方法，进行了理论分析；对所得税会计核算方法进行了较为详细的比较分析，论证了从利润表债务法到资产负债表债务法的必然性。与当前的经济发展相结合，探讨新所得税会计准则中选定的资产负债表债务法的实际优势。
在新会计准则和新企业所得税法实施的背景下，根据准则执行中存在的问题，进一步提出了完善所得税会计准则的建议和措施，以促进我国所得税会计发展。
关键词：所得税会计；递延所得税；资产负债表债务法
ABSTRACT:Income tax accounting is the result of the separation between tax law and accounting. Currently, the differences between the two of them are widening in the international trends and income tax accounting is gradually becoming a hot issue. Foreign countires have started studying about income tax accounting earlier than us and have already put forward fairly complete standards and processing methods for it. We have promulgated Accounting Standards for Enterprises No.18 – Income Tax in 2006 as our relatively late start of the study of income tax accounting. This new standard is a revolution and a new stage for it. The key of this thesis is to study the standards for income tax accounting theoretically and practically.
This thesis analyzes the basic theories of income tax accounting, including its definition, theoretical concepts and accounting methods. Moreover, the inevitable evolution from Income Statement Liability Method to Balance Sheet Liability Method is proved by the specific analysis and contrast between the accounting methods of income tax accounting. Together with the current economic development, this thesis manages to prove the actual advantages of applying Balance Sheet Liability Method under the new standards for income tax accounting.
With the background of the new accounting standards and new income tax law for enterprises, this thesis further proposes suggestions for improving the accounting standards according to the problems in the application of these standards in order to push the development of income tax accounting in China.
Keywords: income tax accounting; deferred income tax; Debt method based on balance sheet
