摘要：我國(guó)財(cái)政部于2008年1月1日起施行的《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》系統(tǒng)、全面地對(duì)企業(yè)所得稅會(huì)計(jì)問(wèn)題進(jìn)行了規(guī)范, 并對(duì)有關(guān)會(huì)計(jì)科目和會(huì)計(jì)報(bào)表內(nèi)容加以調(diào)整，我國(guó)所得稅會(huì)計(jì)處理在所得稅會(huì)計(jì)核算工作中引入了這一新概念，采用了資產(chǎn)負(fù)債表債務(wù)法，要求企業(yè)從資產(chǎn)負(fù)債表出發(fā)，通過(guò)比較資產(chǎn)負(fù)債表上列示的資產(chǎn)、負(fù)債按照會(huì)計(jì)準(zhǔn)則規(guī)定確定的賬面價(jià)值與按照稅法規(guī)定確定的計(jì)稅基礎(chǔ)，對(duì)于兩者之間的差異分應(yīng)納稅暫時(shí)性差異與可抵扣暫時(shí)性差異，確認(rèn)相關(guān)的遞延所得稅負(fù)債與遞延所得稅資產(chǎn)，并在此基礎(chǔ)上確定每一會(huì)計(jì)期間利潤(rùn)表上的所得稅費(fèi)用，以此實(shí)現(xiàn)與國(guó)際所得稅處理的一致。

關(guān)鍵詞: 所得稅，所得稅會(huì)計(jì)，會(huì)計(jì)處理，資產(chǎn)負(fù)債表債務(wù)法

Abstract：Our country Ministry of Finance got up in January 1, 2008 executes "the People's Republic of China Enterprise Obtained Tax law Implementation Rule" the system, the question has comprehensively carried on the standard to enterprise income tax accountant, and the subject and accountant the report form content adjusted to concerned accountant, our country income tax accountant processed in the income tax accounting work has introduced this new concept, used the property debt table debt law, the request enterprise has manifested from the property debt sends, showed the property, the debt through the comparison property debt table upper row according to accountant the criterion stipulation definite book value with according to the tax law stipulation definite idea tax foundation, should pay taxes the temporary difference regarding both between difference minute with to be possible to arrive Buckles the temporary difference, confirmed related hands over extends the income tax debt with to hand over extends the income tax property, and determines each accountant in this foundation period profit table turban income tax expense, by this realization with international income tax processing consistency.  

Key Words：Income tax, income tax accountant, income tax accountant processes, property debt table debt law

　　　新所得稅準(zhǔn)則直接借鑒《國(guó)際會(huì)計(jì)準(zhǔn)則第12——所得稅》所得稅準(zhǔn)則，引入計(jì)稅基礎(chǔ)和暫時(shí)性差異概念，要求企業(yè)采取資產(chǎn)負(fù)債表債務(wù)法所得稅處理方法。這是一次所得稅會(huì)計(jì)革命性的變革。它要求企業(yè)一律采用資產(chǎn)負(fù)債表債務(wù)法核算所得稅費(fèi)用,即要求所得稅進(jìn)行跨會(huì)計(jì)期間核算,改變所有企業(yè)的所得稅費(fèi)用，并導(dǎo)致凈利潤(rùn)的改變，將會(huì)計(jì)重心由原來(lái)的以損益表為中心轉(zhuǎn)向了資產(chǎn)負(fù)債表為重心,對(duì)企業(yè)納稅造成重大影響，充分體現(xiàn)了謹(jǐn)慎性原則的要求。它不僅符合國(guó)際慣例,而且符合企業(yè)最為理想的財(cái)務(wù)目標(biāo),即企業(yè)價(jià)值最大化。但另一方面,企業(yè)只要每期不斷調(diào)高資產(chǎn)公允價(jià)值就會(huì)增加每期的賬面利潤(rùn),形成應(yīng)納稅暫時(shí)性差異,這可能改變以前虛增利潤(rùn)要繳稅的局面,使造假的當(dāng)期成本大大降低,從而使企業(yè)更加注重短期操縱,使其未來(lái)風(fēng)險(xiǎn)更加巨大。新所得稅會(huì)計(jì)準(zhǔn)則規(guī)定需有合理的證據(jù)說(shuō)明預(yù)期未來(lái)的所得稅利益將會(huì)實(shí)現(xiàn)，從而避免企業(yè)財(cái)務(wù)人員過(guò)于高估遞延所得稅資產(chǎn)。新所得稅會(huì)計(jì)準(zhǔn)則對(duì)財(cái)會(huì)人員的素質(zhì)要求也很高，因?yàn)橘Y產(chǎn)負(fù)債表債務(wù)法的推行要求會(huì)計(jì)人員對(duì)以前比較熟悉的一套會(huì)計(jì)處理體系從會(huì)計(jì)理念到計(jì)稅差異、會(huì)計(jì)處理方法等都要從根本上重新認(rèn)識(shí);而且新的所得稅處理方法還增加了大量的職業(yè)判斷與信息披露工作;這需要會(huì)計(jì)人員擁有較高的專業(yè)能力和業(yè)務(wù)素質(zhì)。企業(yè)所得稅關(guān)乎國(guó)計(jì)民生，學(xué)習(xí)與探討所得稅的會(huì)計(jì)處理與我們的生活息息相關(guān)，也體現(xiàn)我國(guó)所得稅會(huì)計(jì)準(zhǔn)則趨向于國(guó)際的一個(gè)重要標(biāo)準(zhǔn)。