Research On China Income Tax Accounting In Reforms

The environment which affect the development of economic is changing continuously. With reforms on accounting system and income tax system, discrepancy between accounting profit and taxable profits is becoming increasingly large under the circumstance that accounting system and income tax system are relatively independent from each other. income tax accounting emerged under the mutual effect between accounting theory and modem Income Tax. The research of income tax accounting in our country is too late. It has become a pressing problem in accounting theory on how to establish a set of income tax accounting theory adaptable to national conditions, so as to coordinate the relationship between accounting and income tax. Therefore, the research on income tax accounting in reforms is of great significance in both theory and practice.According to above reasons. This dissertation, based on income tax accounting theory and proceeded from national situations, analyzes and explores some problems that existed in China income tax accounting in reforms. Analyzing methods includes theory, case and contrast methods.At the beginning, the dissertation introduces the background and significance of this research, the general researching situation of domestic and abroad, thoughts and methods of the research. Secondly, It briefs the reforms on Accounting system and Income Tax System, and makes some study and analysis on fundamental theories of Income Tax Accounting. Some ideas were given by the author. Thirdly, It elaborates the transforming of accounting circumstance and the effect it takes on Income Tax Accounting. Accounting circumstance could not become better in short time. So we should take advantage of any opportunities for the development of income tax accounting. fourthly, The kernel question of income taxes accounting research is how to select and apply different methods. It explores the inner-law of the change of income tax accounting methods through both case and theory analysis, and concludes that balance sheet liability is the best method of all. Then it makes contrast analysis about income tax accounting standards in order to offer some reference to make it become high quality standards. Lastly, some problems that exist in income tax accounting field were analyzed. Based on the above contents, some constructive ideas were proposed to the improvement and development of income tax accounting.