| With the sound of tax regulations and enterprise accounting norms, calculated based on accounting standards of accounting profit and calculated on the basis of the tax law of the taxable income amount differences between appear more and more big, the income tax accounting because of its play a coordinating role between accounting profit and taxable income, is increasingly important. In China in February 2006 issued enterprise accounting standard (CAS) with international accounting standards (IAS) in collaboration, the "accounting standards for enterprises no.18-income tax" (CAS) as a specific standards of accounting standards, also created the income tax accounting standards. Clear the standards of income tax accounting treatment method using the balance sheet debt method, also with the international academic research and practical application direction of the income tax accounting convergence, conform to the trend of the international convergence development of accounting standards. Our country enacted in 2007 to start a new "enterprise income tax law, the law applicable to domestic enterprises and foreign enterprises of a unified corporate income tax rate, specific provision is 25%; For domestic and foreign enterprises to adopt pre-tax deduction methods and standards, as well as in the field of tax preferential policies are unified. New accounting standards and the implementation of the new enterprise income tax law undoubtedly accelerated the pace of domestic income tax accounting in line with international standards. However, due to domestic short development history of income tax accounting, in the aspect of theory and accounting practice compared with the international also has certain gap. For example, tax accounting requirements accounting personnel with high professional quality and judgment, to be able to cope with the deferred income tax assets confirmation and impaired judgment such as subject, and the improvement of quality of accounting personnel, also can promote the smooth implementation of the income tax accounting standards and constantly improve. The generation of income tax accounting, the author of this paper, definition, historical development, accounting object, processing method and so on some basic theory for analysis; And CAS 18 with the United States of the financial accounting standards no.109-income tax accounting treatment "(FAS 109), the international accounting standards no.12-income tax" (IAS 12) between different are analyzed, and pointed out that CAS 18 confirm the deferred income tax assets and impairment, future can obtain sufficient taxable income during the period of evaluation standard, the disclosure of the income tax expenses, etc to be perfect. Since the new accounting standards and new enterprise income tax law promulgated after the 2008-2011 period, domestic listed companies on the basis of CAS 18 rules, the deferred income tax assets and deferred income tax liabilities confirmed adopted a cautious attitude, also makes the presentation of company income tax expenses and relevant accounting information disclosure has become increasingly perfect, promote the actual income tax rate of listed companies and effectively reduce the income tax, improve the operating performance of enterprises. In this paper, the annual reports of listed companies in 2012 in hebei province were analyzed, and on this basis, researches on the concrete implementation of CAS18, and deferred income tax assets and deferred income tax liabilities confirm amount and related accounting information disclosure, unconfirmed deferred income tax asset amount of disclosure, the disclosure of the income tax expenses provide incremental value information. According to the theory of CAS 18 international comparative research and analysis of the problems existing in the execution, put forward the further perfect CAS 18 and the effective ways to promote CAS 18 execution, the purpose is for the domestic income tax accounting research and practice to provide valuable theoretical reference. |
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