[摘要]在世界经济全球化的同时，所得税会计相关问题的研究也成为会计界的重点和热点。我国税收体制的不断变革与发展，使得各个企业在所得税会计方面的推行和应用也在逐渐加以调整，入世后，我国所得税的会计处理急需与国际惯例接轨。《企业会计准则第18号——所得税》是我国第一次以准则的方式对所得税会计进行规范。新准则从资产负债观的会计理念出发，硬性要求企业必须采用资产负债务法进行所得税的核算。在目前我国的会计大环境下，不论是对企业还是对财务人员来讲，统一实行资产负债表债务法，都是很大的挑战。在推行过程中，自然会遇到重重阻力。

本文首先对所得税会计的基本理论进行说明，并对国内外所得税会计准则的变化与发展进行细致的阐述。其次，通过对比不同种类的所得税会计的处理方式，从而对各种所得税处理方法的优劣及其可使用情况进行研究分析。然后，详列出新所得税会计准则产生的主要变化和影响。最后，通过详述所得税会计的应用现状，分析说明所得税会计准则在实际应用过程中存在的问题和漏洞，并据此提出有针对性的改善措施。75821

[毕业论文关键词]所得税会计   资产负债表债务法   方法比较   应用及影响 

Income Tax Accounting Applications

    Abstract:In the globalizing world economy at the same time, income tax accounting issues related to the accounting profession has become a research focus and hot spots。 Constant change and development of the tax system, so that each application and implementation of enterprise income tax accounting is gradually adjusted, the WTO, China's income tax accounting treatment in urgent need of international practice。 "Enterprise Accounting Standards No。 18 - Income Tax," is the first time the guidelines in the manner of accounting for income taxes to regulate。 New guidelines from the concept of accounting balance Viewpoints, mandatory requirements companies must adopt accounting income tax assets minus liability method。 Under China's current accounting environment, whether it is for business or the financial terms of personnel, implementation of a unified balance sheet liability method, is a great challenge。 In the process of implementation, we will naturally encounter a lot of resistance。

Firstly, the basic theory of accounting for income taxes is explained, and the careful elaboration change and the development of domestic and foreign income tax accounting standards。 Secondly, by comparing the different types of income tax accounting treatment, which treatment of various tax advantages and disadvantages and can be used to conduct research and analysis。 Then, list the details of the new income tax accounting standards produced major changes and impacts。 Finally, the status of the application detailing income tax accounting, analysis shows that the income tax accounting standards in the practical application of the process problems and vulnerabilities, and thus propose targeted improvement measures。

    Key words: Income Tax Accounting   Method Comparison   Balance sheet  liability method   Application and Effect

目  录

一、引言 1

（一）研究的目的 1

（二）研究的现状 1

（三）研究的思路及方法 3

二、所得税会计概述 3

（一）所得税会计基础理论 3

（二）所得税制度的发展历程 5