| 摘要: |
| 《企业会计准则第18号—所得税》(简称新准则)颁布实施后,必然有许多企业的所得税会计处理方法从应竹税款法或递延法改为资产负债表债务法。因此,这就需要企业按照新准则的要求采用追溯调整法重新梳理所得税费用,重新计算并调整"递延税款"等科目的账面价值。 |
| 关键词: 所得税会计 应付税款法 递延法 资产负债表债务法 |
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| Discussion on the transformation of old system to new system in the implementation of income tax accounting |
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PEI Feng-qing
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| Abstract: |
| After the issuing and implementing of"Enterprise Accountant Criterion 18th-Income tax"(new criterion),many enterprises' income tax accountants processing method is changed from ta- xes payable method or deferred method to Balance Sheet Liability Method.Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.How to carry out the adjust- ment is discussed in this paper. |
| Key words: income tax accountant taxes payable method deferred method the Balance Sheet Liability Method |
