The Contrasting Research Of Income Tax Accounting Methods Of Enterprises

The focus of income tax accounting research is an accounting dealing issue of what influence caused by the differences between accounting profit before tax and assessable income gives to the tax payment. The dealing methods of income tax accounting include: tax due method, deferred method, income statement debt method and balance sheet debt method. As the goal of accounting and that of tax revenue are different, the affirming method of accounting profit and that of assessable income also have great difference. Different choice and application of those methods cause divergence in the enterprises' accounting statements. The contrasting research of income tax accounting methods can help enterprises choose appropriate accounting ways, so as to improve the quality of accounting information.At the beginning, the author introduces the goal and significance of this research, the general researching situation, thoughts and methods at home and abroad. Following, the author makes a research in basic theory of income tax accounting and the evolution course of that theory. Thirdly, the author makes statistics of income tax accounting methods revealed in public companies' annual statement. The author also learns the dealing situation of companies' income tax accounting in our country and analyzes the reasons. Fourthly, from the points of contrasting theoretically, case analyzing, researching conclusion and enlightening to our country respectively, the author contrasts and analyses the tax due method and the tax payment influence method, the deferred method and debt method, income statement debt method and balance sheet debt method. And lastly, with the help of the double track system used in France and Japan, the author designs a series of income tax accounting dealing methods used for different enterprises.