| 从世界两大税务会计模式探析我国所得税会计——我国所得税会计与国际惯例的比较 |
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| 引用本文： | 周萍华.从世界两大税务会计模式探析我国所得税会计——我国所得税会计与国际惯例的比较[J].电子科技大学学报(社会科学版),2003,5(4):12-15. |
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| 作者姓名： | 周萍华 |
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| 作者单位： | 安徽财贸学院,合肥,233041 |
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| 摘 要： | 本文从分析财务会计与税务会计两者相分离的英美式会计模式和两者统一的法德式会计模式出发,说明了我国所得税会计在不同的会计环境下的发展过程;并比较国际所得税会计准则与我国所得税会计相关法规的不同,指出我国现行所得税会计与国际惯例的差异及允许差异存在的现实状况.
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| 关 键 词： | 税务会计 所得税会计 时间性差异 永久性差异 暂时性差异 应付税款法 纳税影响会计法 |
| 文章编号： | 1008-8105(2003)04-0012-04 |
| 修稿时间： | 2003年1月8日 |
Discussion Our Country's Income Tax Accounting from Two Major Tax Accounting Mode——the Comparison of Chinese Income Tax Accounting and International Convention |
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| ZHOU Ping-hua.Discussion Our Country''s Income Tax Accounting from Two Major Tax Accounting Mode——the Comparison of Chinese Income Tax Accounting and International Convention[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2003,5(4):12-15. |
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| Authors: | ZHOU Ping-hua |
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| Institution: | Accounting Department of Anhui Institute of Finance and Trade Hefei 233041 China |
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| Abstract: | This article begins with the analysis of England and American's accounting mode and France and German's accounting mode. To the former, tax accounting is separated with financial accounting. To the latter, they are unified. Then, the article introduces Chinese income tax accounting's developing process under different accounting environment. At last, it compares the international accounting principal of income tax with our country's related rules, points out their difference and the real condition of the allowed difference. |
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| Keywords: | tax accounting income tax accounting timeliness difference perpetuity difference temporary difference tax payable method tax influence accounting method |
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