关于所得税会计核算方法的研究
摘要
目前全球经济处于一个瞬息万变的时代,所得税作为各国财政收入的支柱也发生着深刻的变化,所得税会计的环境适应性和合理性成为我国所得税会计理论界和实务界所共同关注的课题。本文基于新所得税会计准则对所得税核算方法的要求,研究了我国上市公司采用资产负债表债务法的科学性。本文首先阐述了学术界关于会计制度、所得税制度改革的观点和所得税会计基本理论,然后以上市公司作为实例并结合理论分析,揭示了所得税会计处理方法变化的环境适应性。得出本文的结论:我国新所得税会计准则所采用的资产负债表债务法是迄今四种所得税会计处理方法中最能反映企业运营状况的一种。本文在进行理论及实例研究时,利用了新所得税会计准则实施以后的上市公司年报数据进行模拟运算和数据验证,并有机地把理论分析和数据分析结合到一起,对各种所得税会计处理方法进行了横向比较研究,从而论证了新所得税会计准则中所采用的资产负债表债务法是最合理最科学的一种方法。
In February of 2006, Ministry of Finance promulgated the "Accounting Standards for Business Enterprises No. 18 - the income tax," which specifies that income tax accounting treatment should adopt balance sheet liability method. The standard unified the accounting method for income tax and provide guidance for recognition, measurement and disclosure on income tax.
According to the original enterprise accounting system, enterprises can use either tax payable method or taxation affect accounting method for income tax. For tax affect accounting method, both the deferred method and income sheet liability method can be used. However, these methods can not meet the changing needs of the accounting environment, but also can not fully reflect the difference between book value and tax basis for assets or liabilities. Therefore, in order to improve the quality of accounting information and meet the increasing needs for accounting information by interested users, the new guideline clearly requires that accounting for income tax should adopt balance sheet liability method. Based on the new income tax accounting standard, this paper made a research on the appropriateness of balance sheet liability method in our country.
This paper is divided into eight parts. This paper first reviewed related academic research on accounting system, reform of the tax system and basic theory of income tax accounting. Then this paper chose listed companies as cases for theoretical analysis and revealed the reasons for changes in the accounting treatment of income tax. This paper’s conclusion is that China's new income tax accounting standards namely the balance sheet liability method is the most appropriate of the four income tax accounting methods by far.
Part one: introduction. This part described the background of the research, the significance and purpose of research, and research methods. The significance of this paper is to identify the differences among tax payable method, taxation affect accounting method, the tax effect accounting method, deferred method, income sheet liability method and balance sheet liability method. By case analysis this paper illustrated the advantages and appropriateness of balance sheet method.
Part Two: literature review of domestic and foreign income tax accounting methods. This part made a literature review focusing on accounting methods for income tax including China's old and new accounting standards, US GAAP and the International Accounting Standards regarding income tax accounting methods. The reform of China's accounting standards is to meet the increasing needs for high quality accounting information by capital and is also a congruence with the international practice. This paper argues that the reform reflects the game played by different accounting standard setting institute.
Part Three: this paper elaborated on the historical evolution of the income tax accounting process in our country. China’s income tax accounting developed from scratch. From the initial stage started from 1980s to standardize stage of early 1990s, then this new accounting standards promulgated and implemented , which is believed as a mature stage. The evolution reflects the income tax accounting as servant for economic development and promote development of the capital market.
Part Four: this part elaborated on the reform process of China's income taxation system. Compared with Part Three, this part indicated the mingled characteristics of income tax accounting from the perspective on reform of taxation system. Along with the development of China's reform and opening up, Chinese enterprise has experienced profits paid during planned economy period to income tax which is in line with economic development. Different income taxation treatment for foreign company was cancelled. The reform improves income taxation system in our country.
Part Five: this part analyzed the basic theory of accounting method for income tax. This part made a theoretical analysis on the concept, nature and structure of income tax accounting and elaborated on the theoretical basis for balance sheet liability method. The analysis provided theoretical framework for the research.
Part Six: based on the Part Five, this part elaborated on the principle for income tax accounting. Based on new income tax accounting standard and new income taxation law, this part defined tax basis for assets and liabilities, temporary difference, future income tax assets and future income tax liabilities. Then this part clarified the recognition and measurement for income tax expense.
Part Seven: this part is the core of the paper. Through case analysis for listed companies, this part made a simulated calculation using four income tax accounting methods for a span of eight years. This part compared the advantages and disadvantages of the four methods by using the simulation results. It is showed that the balance sheet method is the most appropriate.
Part Eight: conclusion. This part summarized the results of this research and indicated the limitations and future research directions. The three main conclusions are as follows: First, taxation affect accounting method is superior to tax payable method. Second, income sheet liability method is superior to deferred method. Third, balance sheet liability method is superior to income sheet liability method. This paper argues that the balance sheet liability method is beneficial to the development of listed companies in our country.
This paper is consists of the above eight parts. By selecting financial report of listed companies, this paper made simulated calculation and data verification. Through theoretical analysis and data analysis, this paper compared the four income tax accounting methods with each other. It demonstrates that balance sheet liability method required by the new income tax accounting standard is the most appropriate and scientific method.
In February of 2006, Ministry of Finance promulgated the "Accounting Standards for Business Enterprises No. 18 - the income tax," which specifies that income tax accounting treatment should adopt balance sheet liability method. The standard unified the accounting method for income tax and provide guidance for recognition, measurement and disclosure on income tax.
According to the original enterprise accounting system, enterprises can use either tax payable method or taxation affect accounting method for income tax. For tax affect accounting method, both the deferred method and income sheet liability method can be used. However, these methods can not meet the changing needs of the accounting environment, but also can not fully reflect the difference between book value and tax basis for assets or liabilities. Therefore, in order to improve the quality of accounting information and meet the increasing needs for accounting information by interested users, the new guideline clearly requires that accounting for income tax should adopt balance sheet liability method. Based on the new income tax accounting standard, this paper made a research on the appropriateness of balance sheet liability method in our country.
This paper is divided into eight parts. This paper first reviewed related academic research on accounting system, reform of the tax system and basic theory of income tax accounting. Then this paper chose listed companies as cases for theoretical analysis and revealed the reasons for changes in the accounting treatment of income tax. This paper’s conclusion is that China's new income tax accounting standards namely the balance sheet liability method is the most appropriate of the four income tax accounting methods by far.
Part one: introduction. This part described the background of the research, the significance and purpose of research, and research methods. The significance of this paper is to identify the differences among tax payable method, taxation affect accounting method, the tax effect accounting method, deferred method, income sheet liability method and balance sheet liability method. By case analysis this paper illustrated the advantages and appropriateness of balance sheet method.
Part Two: literature review of domestic and foreign income tax accounting methods. This part made a literature review focusing on accounting methods for income tax including China's old and new accounting standards, US GAAP and the International Accounting Standards regarding income tax accounting methods. The reform of China's accounting standards is to meet the increasing needs for high quality accounting information by capital and is also a congruence with the international practice. This paper argues that the reform reflects the game played by different accounting standard setting institute.
Part Three: this paper elaborated on the historical evolution of the income tax accounting process in our country. China’s income tax accounting developed from scratch. From the initial stage started from 1980s to standardize stage of early 1990s, then this new accounting standards promulgated and implemented , which is believed as a mature stage. The evolution reflects the income tax accounting as servant for economic development and promote development of the capital market.
Part Four: this part elaborated on the reform process of China's income taxation system. Compared with Part Three, this part indicated the mingled characteristics of income tax accounting from the perspective on reform of taxation system. Along with the development of China's reform and opening up, Chinese enterprise has experienced profits paid during planned economy period to income tax which is in line with economic development. Different income taxation treatment for foreign company was cancelled. The reform improves income taxation system in our country.
Part Five: this part analyzed the basic theory of accounting method for income tax. This part made a theoretical analysis on the concept, nature and structure of income tax accounting and elaborated on the theoretical basis for balance sheet liability method. The analysis provided theoretical framework for the research.
Part Six: based on the Part Five, this part elaborated on the principle for income tax accounting. Based on new income tax accounting standard and new income taxation law, this part defined tax basis for assets and liabilities, temporary difference, future income tax assets and future income tax liabilities. Then this part clarified the recognition and measurement for income tax expense.
Part Seven: this part is the core of the paper. Through case analysis for listed companies, this part made a simulated calculation using four income tax accounting methods for a span of eight years. This part compared the advantages and disadvantages of the four methods by using the simulation results. It is showed that the balance sheet method is the most appropriate.
Part Eight: conclusion. This part summarized the results of this research and indicated the limitations and future research directions. The three main conclusions are as follows: First, taxation affect accounting method is superior to tax payable method. Second, income sheet liability method is superior to deferred method. Third, balance sheet liability method is superior to income sheet liability method. This paper argues that the balance sheet liability method is beneficial to the development of listed companies in our country.
This paper is consists of the above eight parts. By selecting financial report of listed companies, this paper made simulated calculation and data verification. Through theoretical analysis and data analysis, this paper compared the four income tax accounting methods with each other. It demonstrates that balance sheet liability method required by the new income tax accounting standard is the most appropriate and scientific method.
引文
[1]葛家澍.财务会计理论方法准则探讨[M].北京:中国财政经济出版社,2002.
[2]葛家澍,林志军.现代西方会计理论[M].厦门:厦门大学出版社,2001.
[3]盖地.所得税会计[M].北京:中国财政经济出版社,2000.
[4]肖虹.我国关联方关系及其交易披露规范研究[J].会计研究,2000(7)
[5]于长春.税务会计研究[M].大连:东北财经大学出版社,2001
[6]张文贤,祁新娥等.高级财务会计[M].上海:立信会计出版社,2001.
[7]曲晓辉.中国特色的会计解读[J].会计研究,2000(4).
[8]中南财经政法大学会计学院.新经济时代的会计、财务问题研究[C].北京:中国工财政经济出版社,2004.
[9]王仲兵.我国税务会计研究的回顾及启示[J].统计与信息论坛,2002(5).
[10]财政部.企业会计准则2006[M].经济科学出版社,2006.
[11]曹欲晓,王静.税法为何与会计制度产生差异[J].财会通讯,2000,(12).
[12] 车 菲 . 企 业 会 计 制 度 改 革 中 的 所 得 税 会 计 问 题 研 究[EB].http://www.cnki.net,2005.
[13]陈留平.企业会计制度中若干涉税事项的研究[J].上海会计,2002,(4).
[14]戴德明,姚淑瑜.毛新述.会计—税收差异、盈余管理与公司避税行为研究[EB].http://www.baf.cuhk.edu.hk,2005.
[15]戴德明,张妍,何玉润.我国会计制度与税收法规的协作研究[J].会计研究,2005,(1).
[16]戴德明,周华.会计制度与税收法规的协作[J].经济研究,2002,(3).
[17]戴罗仙.税收制度与会计制度的协调性研究[J].长沙电力学院学报(社会科学版),2001,
[18]邓力平,邓永勤.现代市场经济下的税收法规与会计制度:差异与协调[J].税务研究,2004,(9).
[19]蒋经法.我国企业所得税改革研究[M].北京:中国财政经济出版社,2004.
[20]黄学民.税务会计-税务与会计的博弈[J].上海财税,2003(10).
[21]林世怡.税务会计[M].上海:立信会计出版社,2003.
[22] Thomas M.Porcano and Alfred V.Tran:Relationship of Tax and Financial Accounting Rules in Anglo-Saxon Countries[J],The International Journal of Accounting,Vol.33,No.4,pp.433-454.(1998).
[23] David A.Guenther and Mohamed E.A.Hussein:Accounting Standards and National Tax Laws:The IASC and the Ban on LIFO[J],Journal of Accounting and Public Policy,14,115-141(1995).
[24] Scott,Willia R.:Financial Accounting Theory[M],Prentice-Hall,Inc.1997.
[2]葛家澍,林志军.现代西方会计理论[M].厦门:厦门大学出版社,2001.
[3]盖地.所得税会计[M].北京:中国财政经济出版社,2000.
[4]肖虹.我国关联方关系及其交易披露规范研究[J].会计研究,2000(7)
[5]于长春.税务会计研究[M].大连:东北财经大学出版社,2001
[6]张文贤,祁新娥等.高级财务会计[M].上海:立信会计出版社,2001.
[7]曲晓辉.中国特色的会计解读[J].会计研究,2000(4).
[8]中南财经政法大学会计学院.新经济时代的会计、财务问题研究[C].北京:中国工财政经济出版社,2004.
[9]王仲兵.我国税务会计研究的回顾及启示[J].统计与信息论坛,2002(5).
[10]财政部.企业会计准则2006[M].经济科学出版社,2006.
[11]曹欲晓,王静.税法为何与会计制度产生差异[J].财会通讯,2000,(12).
[12] 车 菲 . 企 业 会 计 制 度 改 革 中 的 所 得 税 会 计 问 题 研 究[EB].http://www.cnki.net,2005.
[13]陈留平.企业会计制度中若干涉税事项的研究[J].上海会计,2002,(4).
[14]戴德明,姚淑瑜.毛新述.会计—税收差异、盈余管理与公司避税行为研究[EB].http://www.baf.cuhk.edu.hk,2005.
[15]戴德明,张妍,何玉润.我国会计制度与税收法规的协作研究[J].会计研究,2005,(1).
[16]戴德明,周华.会计制度与税收法规的协作[J].经济研究,2002,(3).
[17]戴罗仙.税收制度与会计制度的协调性研究[J].长沙电力学院学报(社会科学版),2001,
[18]邓力平,邓永勤.现代市场经济下的税收法规与会计制度:差异与协调[J].税务研究,2004,(9).
[19]蒋经法.我国企业所得税改革研究[M].北京:中国财政经济出版社,2004.
[20]黄学民.税务会计-税务与会计的博弈[J].上海财税,2003(10).
[21]林世怡.税务会计[M].上海:立信会计出版社,2003.
[22] Thomas M.Porcano and Alfred V.Tran:Relationship of Tax and Financial Accounting Rules in Anglo-Saxon Countries[J],The International Journal of Accounting,Vol.33,No.4,pp.433-454.(1998).
[23] David A.Guenther and Mohamed E.A.Hussein:Accounting Standards and National Tax Laws:The IASC and the Ban on LIFO[J],Journal of Accounting and Public Policy,14,115-141(1995).
[24] Scott,Willia R.:Financial Accounting Theory[M],Prentice-Hall,Inc.1997.
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