摘要:財(cái)務(wù)會(huì)計(jì)與稅收會(huì)計(jì)下的所得稅費(fèi)用核算存在差異，處理這部分差異便有不同的處理方法，包括應(yīng)付稅款法和納稅影響會(huì)計(jì)法以及納稅影響會(huì)計(jì)法下的遞延法和債務(wù)法，債務(wù)法又可分為利潤(rùn)表債務(wù)法和資產(chǎn)負(fù)債表法，應(yīng)付稅款法下所得稅費(fèi)用的依據(jù)主要是稅法上的核算，不確認(rèn)時(shí)間性差異和暫時(shí)性差異，而納稅影響會(huì)計(jì)法下的遞延法則是把時(shí)間性差異作為遞延稅款記錄，不確認(rèn)為實(shí)際意義上的資產(chǎn)或負(fù)債，債務(wù)法則是把時(shí)間性作為一項(xiàng)資產(chǎn)或負(fù)債確認(rèn)，遞延和分配到以后各期的核算方法。利潤(rùn)表債務(wù)法側(cè)重于收入費(fèi)用，資產(chǎn)負(fù)債表側(cè)重于企業(yè)資產(chǎn)負(fù)債情況。

　　　本文采用圖表分析法和歸納總結(jié)法，應(yīng)用會(huì)計(jì)理論知識(shí)，對(duì)企業(yè)所得稅會(huì)計(jì)核算方法進(jìn)行總結(jié)分析，得出資產(chǎn)負(fù)債表債務(wù)法是會(huì)計(jì)核算的較優(yōu)方法的結(jié)論。最后，針對(duì)我國(guó)企業(yè)會(huì)計(jì)環(huán)境存在的一些問(wèn)題，提出筆者的一些建議，以期進(jìn)一步完善我國(guó)企業(yè)會(huì)計(jì)環(huán)境，使其更快更好的發(fā)展。

關(guān)鍵詞：應(yīng)付稅款法，遞延法，利潤(rùn)表債務(wù)法，資產(chǎn)負(fù)債表法

Abstract:Financial accounting and tax accounting income tax accounting differences exist, this part of the difference is the different processing methods, including cope with the tax law and accounting impact of the tax law and accounting impact of the tax law under the deferred method and debt, the debt law can be divided into the income statement liability method and balance sheet method, deal with the tax law income tax expenses is on the basis of tax accounting, do not confirm the time difference and temporary difference, and accounting impact of the tax law under the law of the time difference is deferred as deferred tax records, is not recognized as a real sense of equity or debt, debt law is put in time as a assets or liabilities, deferred and assigned to the subsequent periods of accounting method. The income statement liability method focuses on the income and cost, the balance sheet to focus on enterprise assets and liabilities.

　　　The present stage our country enterprise accounting environment has some problems, including the internal environment and the external environment influence, recommendations are made against the existing problems, further consummates our country enterprise accounting environment, make its are faster better progress.

　　　This paper uses the graph analysis method and inductive method, the application of accounting theory knowledge, to the enterprise income tax accounting method to undertake summing up an analysis, reach balance sheet debt method of accounting is the better method conclusion. Finally, in view of our country enterprise accounting environment problems, the author puts forward some suggestions, in order to further improve China's accounting environment, make its are faster better progress.

Key words: tax payable method, deferred method, income statement liability method, debt method of balance sheet.

　　所得稅會(huì)計(jì)是核算會(huì)計(jì)收益和應(yīng)稅所得之間的差異，為企業(yè)提供與決策有用的信息為目標(biāo)的程序。所得稅會(huì)計(jì)性質(zhì)問(wèn)題歷史上存在兩種觀點(diǎn)，即收益分配觀和費(fèi)用觀，費(fèi)用化計(jì)量又因采用權(quán)責(zé)發(fā)生制收或收付實(shí)現(xiàn)制而不同。 因稅法計(jì)算的應(yīng)納稅所得額依據(jù)的應(yīng)稅收益與會(huì)計(jì)確認(rèn)的會(huì)計(jì)收益之間的差異又可分為永久性差異和暫時(shí)性差異。本文將通過(guò)不同所得稅會(huì)計(jì)問(wèn)題處理的對(duì)比分析研究企業(yè)適用的方法，并針對(duì)我國(guó)會(huì)計(jì)環(huán)境存在的問(wèn)題提出建議。