目 录
一、绪论····································································5
（一）论文的研究目的和意义··············································5
（二）论文主要研究思路和方法············································5
二、所得税会计的的基本概述和一般程序·········································6
（一）、所得税会计的基本概述·············································6
（二）、所得税会计一般程序················································7
三、所得税会计的国内外研究现状···············································8
（一）、所得税会计国内研究现状············································ 8
（二）、所得税会计国外研究现状···········································8
四、所得税会计与其他会计分支关系·············································9
（一）、所得税会计与税收会计的关系·······································9
（二）、所得税会计与税收会计的关系 ······································9
五、所得税会计差异产生和分类·················································9
（一）、差异的产生·······················································9
（二）、差异的分类························································10
六、所得税会计处理方法和选择·················································10
（一）、应付税款法·······················································10
（二）、纳税影响法······················································11
（三）、资产负债表债务法················································12
1、计税基础··························································12
2、采用资产负债表债务法来处理税会之间的暂时性差异····················13
3、递延所得税资产和递延所得税负债的确认、计量、列报··················13
4、采用资产负债表债务法核算应注意的问题 ····························14
(四)、所得税会计处理方法的选择 ·······································14 七、中美所得税会计核算内容的对比 ············································15
（一）、会计收益与应税收益差异原因对比··································15
（二）、永久性差异与时间性差异对比······································15
（三）、永久性差异对比 ·················································15
（四）、时间性差异对比 ··················································16
（五）、永久性差异与时间性差异会计处理规定的对比························17
八、所得税会计存在的问题···················································18
（一）、中国还没有独立的所得税会计处理标准 ·····························18
（二）、会计准则与会计制度不健全 ········································18
（三）、所得税会计处理方面不是很规范 ····································18
（四）、我国计税差异的认识上不符合国际惯例的要求·························19
（五）、会计人员素质不高及税务干部业务素质差 ···························19
九、所得税会计存在问题的对策建议···········································19
（一）、所得税会计理论与方法的研究 ·····································19
（二）、建立所得税会计的法律规范·······································20
1、协调财务会计规范················································20
2、配套经济法规··································· ···············20
（三）、建立统一规范的会计核算程序··································· ···21
（四）、匹配高素质的专职或兼职税务人员··································21
（五）、加大培训力度提高会计人员素质····································22
结论········································································22
参考文献···································································23
内 容 摘 要
企业所得税会计是会计制度与税收制度之间的差异在所得税会计核算中的具体体现。由于我国所得税会计规范互不协调，企业在税前会计利润和应税所得的前后出入，为了提高会计信息质量，满足信息使用者对会计信息更高层次的要求，有必要选择一种统一、规范、操作性强的所得企业会计处理方法，实务中，各种会计处理方法均有使用，主要有应纳税款法、纳税影响法、资产负债表债务法等，并分析了这些会计方法的利弊以及现在企业适用的方法，比较详细的介绍了资产负债表债务法有关方面的问题，比如其计税基础、采用资产负债表债务法来处理税会之间的暂时性差异和用此方法核算所得税时应注意的问题，现在国际上主要强调的就是这种方法。还有有关递延所得税资产和递延所得税负债产生的原因确认、计量、列报等有关方面的知识。还有采用资产负债表债务法核算应注意的问题。于此同时还阐述了产生差异的原因和差异的分类，有关的计税基础。还有账面价值与计税基础之间存在的差异和缺陷，要做好账面价值与计税基础的分离。并介绍了所得税会计的基本概述和一般的程序，所得税会计处理中会计规范尚不够健全，方法中存在的问题和所得税人员和税务工作中存在的缺陷，并提出了对所得税人员和会计人员的建议。提出了所得税会计处理的改进措施。阐述了所得税会计处理的发展趋势。
关键词：所得税，递延所得税，计税基础，资产负债表债务法
