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资产负债表债务法核算是我国法律明确规定的所得税核算方法,在这种核算方法之下,能够准确计算出单笔的所得税费用、递延所得税负债和递延所得税资产,其中主要是运用将负债和资产的账面价值及计税基础进行对比的方法。然而在日常的操作过程中,还存在很多不足,无法将这种核算方法完全进行应用,在核算所得税过程中容易出现漏洞和不足,受到了很大的限制。根据这种现状,应及时结合资产负债表债务法的优缺点进行细致的分析,在实践中不断进行创新,将其进行完善。
The balance sheet debt accounting is a method of accounting for income tax that is clearly stipulated by the law of our country. Under this accounting method, the individual income tax expenses, deferred income tax liabilities and deferred income tax assets can be accurately calculated. Among them, And the book value of assets and tax basis for comparison methods. However, in the daily operation, there are still many shortcomings, can not be fully applied to this accounting method, in the process of accounting for income tax prone to loopholes and deficiencies, has been greatly limited. According to this situation, timely and careful analysis of the merits and demerits of the debt law of the balance sheet should be carried out to make innovations in practice and improve it.