应付税款法

然后，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面对应付税款法、递延法、损益表债务法和资产负债表债务法进行了探讨。

After that , by the theory and the contrast analysis , the writer illustrates taxes payable method , deferred method , income statement liability method and balance sheet liability method .

统计调查显示，在所得税会计准则实施之前，我国大多数的上市公司和大中型企业对所得税的核算均是采用应付税款法，对所得税会计处理方法的选择一般都以简捷易行为主要原则。

The survey shows that , most listed companies and large and medium-sized enterprises account their incoming tax by using taxes payable method which is simple and easy in income tax accounting , before the promulgating of the income tax accounting standards .

应付税款法和纳税影响会计法之比较

Differentia Between the Tax Payable Method and Tax - affect-accounting Method

由于对时间性差异处理的不同，所得税会计产生了两种不同的方法：应付税款法和纳税影响会计法。

And different treatment to timing difference leads to two different accounting method : tax payable method and tax effect accounting method .

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

The new standards eliminated the payable tax method and tax-effect-accounting method ( deferral method and income statement liability method ), and required adopting balance sheet liability method .

从应付税款法到资产负债表债务法是一次飞跃式的转变，需要对所得税会计准则进行更深入的探讨，以增强对实务的指导。

From " Deal with the tax law " to " balance sheet debt method " is a skip-type transformation , which means that we need to do further research on the income tax accounting standards to to strengthen the guidance of practice .

目前从我国对所得税会计处理的实际情况看，绝大部分企业采用的是优化程度最低、且早已被世界上多数国家所摒弃的应付税款法。

Nowadays , in the point of the actual circumstance of dealing with personal income tax by accountancy , almost all the enterprises adopt the method of payable taxes , which is the lowest bettering grade and has been deserted by most countries all over the world .