摘要：在我国税制体系里面，所得税作为一个重要的税种，也是财务会计核算的一个重要内容。所得税会计的主要处理方法资产负债表债务法、应付税款法、利润表债务法。伴随着改革开放的发展与进步,国家财政部发布了《企业会计准则2006》，客观上要求我国会计制度与国际会计准则保持一致,以满足国际经济循环的需要。61951

本文从研究所得税的角度出发，阐述所得税的历史发展，针对现有的状况，分析我国所得税会计处理的具体情况，强调所得税会计研究的重要性。从有关所得税的会计核算方法引出和所得税有关的理论知识，指出现实情况中我国目前计算所得税所使用的方法，主要讨论了资产负债表债务法的具体的方法、措施和另外两种会计处理方法的比较作了一些描述和探讨，指出各自的优势和不足之处，再结合我国在所得税方面实际的会计核算情况，提出问题并给出问题的对策。

毕业论文关键词：所得税会计；资产负债表债务法；问题；对策

Income tax accounting research

ABSTRACT：In China's tax system, income tax accounting is an important tax, is also an important content of financial accounting. Income tax revenue and expenditure in different accounting methods, to create a permanent difference and  temporary difference. Income tax accounting of the main processing method of balance sheet debt method, taxes payable method, income statement debt method. Along with the development and progress of China's reform and opening-up, national ministry of finance issued "accounting standard for business enterprises 2006", is necessary for our country's accounting system is consistent with the international accounting standards, to meet the needs of the international economic cycle. 

  From the perspective of the income tax, this paper expounds the historical development of income tax, in view of existing situation, the analysis of the specific situation of the income tax accounting in China, the emphasis on the importance of income tax accounting research, from related on the income tax accounting method, and tax related theoretical knowledge, and points out the reality of our country income tax is calculated using method at present, mainly in the new accounting standards required by the income tax accounting methods, specific methods and measures of balance sheet liability method and the comparison of two kinds of accounting methods made some description and discussion. , and compares the advantages and shortcomings, combined with the practical in terms of income tax accounting in China, Some countermeasures are presented.

Keywords: Income tax accounting   balance sheet debt method taxes payable method  Problem   countermeasure

目录

一、绪论 1

二、所得税会计概述 2

（一）所得税会计的产生与发展 2

_Toc451357778（二）所得税会计的基本理论 2

1 所得税的性质 2

2.会计利润与应税所得的差异 3

3.所得税会计的目标 3

三、所得税会计处理方法比较 3

（一）应付税款法与纳税影响法的比较 4

（二）资产负债表债务法与损益表债务法 5

1.概念比较与核算差异比较 5

2.对收益的理解比较 5

3.所得税费用核算程序比较