| 应付税款法和纳税影响会计法之比较 |
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| 引用本文： | 时小燕.应付税款法和纳税影响会计法之比较[J].平原大学学报,2001,18(4):18-19. |
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| 作者姓名： | 时小燕 |
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| 作者单位： | 新乡医学院二附院,河南,新乡,453000 |
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| 摘 要： | 财务会计和税法体现着不同的经济关系 ,因此依据《企业会计准则》核算的税前会计利润 ,与依据《企业所得税法》计算的企业应税的所得额之间必然存在着一定的差异。对差异处理的方法 ,分为应付税款法和纳税影响会计法两种 ,本文就这两种方法进行对比分析 ,阐述了应付税款法于纳税影响会计法的观点
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| 关 键 词： | 所得税 应付税款法 纳税影响会计法 差异处理 |
| 文章编号： | 1008-3944(2001)04-0018-02 |
| 修稿时间： | 2001年6月3日 |
Differentia Between the Tax Payable Method and Tax-affect-accounting Method |
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| Shi Xiao-yan.Differentia Between the Tax Payable Method and Tax-affect-accounting Method[J].Journal of Pingyuan University,2001,18(4):18-19. |
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| Authors: | Shi Xiao-yan |
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| Abstract: | Financial accounting and revenue are based on different economic relationships, there necessarily are difference between the pre-tax accounting profit counted on the basis of and the tax -payble profit counted on the basis of < Income Tax Law of Enterprise >, then there are two methods to cope with the difference, the tax payable method and tax-affect- accounting method. Author expatiates upon her viewpoint besides contrasting and analyzeing the above two methods . |
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| Keywords: | Income Tax Tax Payable Method Tax-affect-accounting Method Difference Disposal |
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