【摘要】：正2006年2月15日,我國財(cái)政部發(fā)布《企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則》,要求我國上市公司于2007年1月1日起開始執(zhí)行。其中《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》規(guī)定將所得稅會(huì)計(jì)處理方法由原來的應(yīng)付稅款法、遞延法和利潤(rùn)表債務(wù)法三法統(tǒng)一改為資產(chǎn)負(fù)債表債務(wù)法,并引入了暫時(shí)性差異的概念。本文擬以山東省上市公司為例,對(duì)資產(chǎn)負(fù)債表債務(wù)法所得稅會(huì)計(jì)處理方法在山東省上市公司中的應(yīng)用情況進(jìn)行了簡(jiǎn)單的分析,指出了應(yīng)用中存在的問題并給
[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.
【作者單位】： 山東理工大學(xué);
【基金】：山東省社科規(guī)劃項(xiàng)目會(huì)計(jì)專項(xiàng)課題“企業(yè)實(shí)施新企業(yè)會(huì)計(jì)準(zhǔn)則問題的研究”階段性研究成果
【分類號(hào)】：F233
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本文編號(hào)：2447816