第22卷第1期 端莲:所得税会计,从利润表债务法到资产负债表债务法 在报表附注中充分披露其确认的依据,可使信息 使用者更易于理解交易的实质。所得税会计处理 参考文献 方法由利润表债务法转变为资产负债表债务法 [1]财政部企业会计准则第18号一所得税[S].2006 也体现了与国际会计准则的接轨,从而使得我国 2]财政部企业所得税会计处理的暂行规定[S].1994 企业所提供的财务报告同其他国家和地区财务报 3]颜延,会计改革的法律背景初探[.会计研究 2006.5,等 告具有可比性 Incom e Tax A ccoun ting: From L iab ility M ethod of Incom e Statem ent a pproach to B a lance Sheet a pproach Pan duan lian (School of A ccounting, Beijing Technology and Business Uniersity, Beijing 100037) A bstract: The incom e tax guide in A ccounting Standards for Business Enterprises"No. 18) changes the incom e tax ac- coun ting m ethod fiom the liability m ethod of incom e statem ent approach to balance sheet approach. It incamates a convergence to intemational accounting standards, which is helful to reflect the true net asset vahe in an enterprise. Com pared w ith the fom er rules, as t the com ponents and calcu ation of deferred incom e tax assets and deferred incom e tax liabilities, the new guide is m ore in line w ith the definition of the account elem en ts on assets and liabilities. K ey W ords: incom e tax; liability m ethod of income statem ent approach; liability m ethod of balance sheet approac ary differences (本文责编沈乐) 21994-2016ChinaAcademicJOurnalElectronicPublishingHouse.Allrightsreservedhttp://www.cn48net第 22 卷 第 1 期 ( 本文责编 沈 乐) Income Tax Accounting: From Liability Method of Income Statement Approach to Balance Sheet Approach Pan Duanlian ( School of Accounting, Beijing Technology and Business University, Beijing 100037) Abstr act: The income tax guide in "Accounting Standards for Business Enterprises" (No. 18) changes the income tax ac￾counting method from the liability method of income statement approach to balance sheet approach. It incarnates a convergence to international accounting standards, which is helpful to reflect the true net asset value in an enterprise. Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with the definition of the account elements on assets and liabilities. Key Words: income tax; liability method of income statement approach; liability method of balance sheet approach; tempo￾rary differences 在报表附注中充分披露其确认的依据, 可使信息 使用者更易于理解交易的实质。所得税会计处理 方法由利润表债务法转变为资产负债表债务法, 也体现了与国际会计准则的接轨, 从而使得我国 企业所提供的财务报告同其他国家和地区财务报 告具有可比性。 参考文献: [ 1] 财政部.企业会计准则第 18 号—所得税[ S] .2006。 [ 2] 财政部.企业所得税会计处理的暂行规定[ S] .1994。 [ 3] 颜延. 会计改革的法律背景初探 [J] . 会计研究. 2006.5, 等. 潘端莲: 所得税会计, 从利润表债务法到资产负债表债务法 ·43·