| 纳税影响会计法视野下的中小企业所得税会计处理方法抉择 |
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| 引用本文： | 唐学华.纳税影响会计法视野下的中小企业所得税会计处理方法抉择[J].安徽科技学院学报,2010,24(4):95-98. |
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| 作者姓名： | 唐学华 |
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| 作者单位： | 安徽财贸职业学院,安徽,合肥,230601 |
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| 摘 要： | 《企业会计准则第18号——所得税》对中小企业所得税会计处理方法选择没有明确规定,通过理论比较、案例解析和对中小企业所得税会计处理方法现状的分析,在阐明应付税款法和纳税影响会计法对企业所得税费用和税后净利润产生不同影响的基础上,建议中小企业应当采用纳税影响会计法进行所得税会计处理。
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| 关 键 词： | 所得税会计 会计处理方法 所得税费用 净利润 |
Tax Accounting View on the Small and Medium-sized Enterprises Income Tax and the Choices of Accounting Method |
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| TANG Xue-hua.Tax Accounting View on the Small and Medium-sized Enterprises Income Tax and the Choices of Accounting Method[J].Journal of Anhui Science and Technology University,2010,24(4):95-98. |
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| Authors: | TANG Xue-hua |
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| Institution: | TANG Xue-hua(Anhui Finance and Trade Vocational College,Hefei 230601,China) |
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| Abstract: | Accounting Standards for Enterprises No.18-Income Tax Income tax accounting treatment for SMEs is not clearly defined.Through theories,case studies and accounting treatment of income tax for SMEs on the analysis,this paper clarifies tax payable method and the tax effect accounting method,income tax expense and net profit after tax based on the different effects,and suggests that SMEs should adopt the tax effect accounting method to deal with income tax accounting. |
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| Keywords: | Income tax accounting Accounting methods Income tax expense Net profit |
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