| 关于所得税会计处理方法的探讨 |
| |
| 引用本文： | 李延航,张建华,牛雪飞. 关于所得税会计处理方法的探讨[J]. 辽宁工学院学报(社会科学版), 2003, 5(1): 32-33 |
| |
| 作者姓名： | 李延航 张建华 牛雪飞 |
| |
| 作者单位： | 辽宁工学院财务处 辽宁锦州121001(李延航，张建华)，锦州市交通银行营业部 辽宁锦州121000(牛雪飞) |
| |
| 摘 要： | 本文首先论述税前会计利润与纳税所得之间的差异种类及其产生原因 ,其次论述国际上流行的所得税会计处理方法及其理论依据 ,最后论证我国会计实务中应采用的所得税会计处理方法。
|
| 关 键 词： | 所得税 永久性差异 时间性差异 应付税款法 |
| 文章编号： | 1008-3391(2003)01-0032-02 |
| 修稿时间： | 2002-10-07 |
Appproaches to Income Tax in Accounting |
| |
| LI Yan hang,ZHANG Jian hua,NIU Xue fei. Appproaches to Income Tax in Accounting[J]. Journal of Liaoning Institute of Technology(Social Science Edition), 2003, 5(1): 32-33 |
| |
| Authors: | LI Yan hang ZHANG Jian hua NIU Xue fei |
| |
| Affiliation: | LI Yan hang1,ZHANG Jian hua1,NIU Xue fei2, |
| |
| Abstract: | In this article ,the author first deals with the differences between the prerepaying fiscal profit and the repaying earnings and their causes. Second,the author discusses the approaches to income tax that are very popular in the world now,and introduces the theoretical foundation .At last,the authors prove the fiscal approaches to income tax in the fiscal practice of our country. |
| |
| Keywords: | income tax permanent difference temporal difference approaches to Payable tax |
| 本文献已被 CNKI 等数据库收录！ |
