摘 要:所得稅會計(jì)的產(chǎn)生和發(fā)展是稅法和會計(jì)逐漸分離的結(jié)果。當(dāng)前會計(jì)和稅法的差異日益擴(kuò)大，在國際大趨勢下，所得稅會計(jì)日益成為討論的熱點(diǎn)。國外對所得稅會計(jì)的研究比較早，已具備較為完善的所得稅會計(jì)準(zhǔn)則和所得稅會計(jì)處理方法。盡管我國所得稅會計(jì)的研究起步較晚，亦于2006頒布《企業(yè)會計(jì)準(zhǔn)則第18號——所得稅》。新準(zhǔn)則的頒布是所得稅會計(jì)重大的改革，也是所得稅會計(jì)發(fā)展的一個重要階段。本文重點(diǎn)在于對于所得稅會計(jì)準(zhǔn)則理論與應(yīng)用的研究。

　　　本文對所得稅會計(jì)涉及的相關(guān)理論基礎(chǔ)——所得稅會計(jì)的定義、理論觀念、核算方法，進(jìn)行了理論分析；對所得稅會計(jì)核算方法進(jìn)行了較為詳細(xì)的比較分析，論證了從利潤表債務(wù)法到資產(chǎn)負(fù)債表債務(wù)法的必然性。與當(dāng)前的經(jīng)濟(jì)發(fā)展相結(jié)合，探討新所得稅會計(jì)準(zhǔn)則中選定的資產(chǎn)負(fù)債表債務(wù)法的實(shí)際優(yōu)勢。

　　　在新會計(jì)準(zhǔn)則和新企業(yè)所得稅法實(shí)施的背景下，根據(jù)準(zhǔn)則執(zhí)行中存在的問題，進(jìn)一步提出了完善所得稅會計(jì)準(zhǔn)則的建議和措施，以促進(jìn)我國所得稅會計(jì)發(fā)展。

關(guān)鍵詞：所得稅會計(jì)；遞延所得稅；資產(chǎn)負(fù)債表債務(wù)法

ABSTRACT:Income tax accounting is the result of the separation between tax law and accounting. Currently, the differences between the two of them are widening in the international trends and income tax accounting is gradually becoming a hot issue. Foreign countires have started studying about income tax accounting earlier than us and have already put forward fairly complete standards and processing methods for it. We have promulgated Accounting Standards for Enterprises No.18 – Income Tax in 2006 as our relatively late start of the study of income tax accounting. This new standard is a revolution and a new stage for it. The key of this thesis is to study the standards for income tax accounting theoretically and practically.

　　　This thesis analyzes the basic theories of income tax accounting, including its definition, theoretical concepts and accounting methods. Moreover, the inevitable evolution from Income Statement Liability Method to Balance Sheet Liability Method is proved by the specific analysis and contrast between the accounting methods of income tax accounting. Together with the current economic development, this thesis manages to prove the actual advantages of applying Balance Sheet Liability Method under the new standards for income tax accounting. 

　　　With the background of the new accounting standards and new income tax law for enterprises, this thesis further proposes suggestions for improving the accounting standards according to the problems in the application of these standards in order to push the development of income tax accounting in China.

Keywords: income tax accounting; deferred income tax; Debt method based on balance sheet