资产负债观在所得税会计中的应用——以山东省上市公司为例
发布时间：2019-03-26 18:29
【摘要】：正2006年2月15日,我国财政部发布《企业会计准则——基本准则》,要求我国上市公司于2007年1月1日起开始执行。其中《企业会计准则第18号——所得税》规定将所得税会计处理方法由原来的应付税款法、递延法和利润表债务法三法统一改为资产负债表债务法,并引入了暂时性差异的概念。本文拟以山东省上市公司为例,对资产负债表债务法所得税会计处理方法在山东省上市公司中的应用情况进行了简单的分析,指出了应用中存在的问题并给
[Abstract]:On Feb. 15, 2006, the Ministry of Finance of our country issued the Accounting Standard for Enterprises-basic Standard, which requires the listed companies of our country to start implementing on January 1, 2007. Among them, Enterprise Accounting Standard No. 18-income tax provides that the income tax accounting treatment method will be changed from the original tax payable method, the deferred method and the profit statement debt method to the balance sheet debt method. The concept of temporary difference is introduced. Taking Shandong listed companies as an example, this paper analyzes the application of balance sheet debt income tax accounting in Shandong listed companies, and points out the problems existing in the application.
【作者单位】： 山东理工大学;
【基金】：山东省社科规划项目会计专项课题“企业实施新企业会计准则问题的研究”阶段性研究成果
【分类号】：F233
，
本文编号：2447816
[Abstract]:On Feb. 15, 2006, the Ministry of Finance of our country issued the Accounting Standard for Enterprises-basic Standard, which requires the listed companies of our country to start implementing on January 1, 2007. Among them, Enterprise Accounting Standard No. 18-income tax provides that the income tax accounting treatment method will be changed from the original tax payable method, the deferred method and the profit statement debt method to the balance sheet debt method. The concept of temporary difference is introduced. Taking Shandong listed companies as an example, this paper analyzes the application of balance sheet debt income tax accounting in Shandong listed companies, and points out the problems existing in the application.
【作者单位】： 山东理工大学;
【基金】：山东省社科规划项目会计专项课题“企业实施新企业会计准则问题的研究”阶段性研究成果
【分类号】：F233
，
本文编号：2447816
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