摘  要
企業(yè)會(huì)計(jì)準(zhǔn)則的目的是規(guī)范企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告，企業(yè)所得稅法則是規(guī)范企業(yè)所得稅的征收等，由于二者目標(biāo)不同、適應(yīng)的范圍不同、所遵循的基本假設(shè)、核算基礎(chǔ)與計(jì)量屬性不同、稅收立法原則與會(huì)計(jì)信息質(zhì)量要求不同，導(dǎo)致企業(yè)在日常核算中如何正確辨識(shí)與協(xié)調(diào)好會(huì)計(jì)與稅法的差異上面臨了極大的難題。本文以所得稅會(huì)計(jì)的基本理論為切入點(diǎn)，詳細(xì)分析了松日集團(tuán)的所得稅會(huì)計(jì)處理現(xiàn)狀，并依據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》要求利用理論分析與案例分析，對(duì)本文所涉及的松日集團(tuán)所得稅會(huì)計(jì)的處理方法和所得稅費(fèi)用的計(jì)算進(jìn)行了詳細(xì)的闡述。

【關(guān)鍵詞】    所得稅會(huì)計(jì)　計(jì)稅基礎(chǔ)  暫時(shí)性差異

Abstract
The purpose of the accounting standards for enterprises is to standardize enterprise accounting recognition, measurement and reporting, enterprise income tax law standard is the collection of enterprise income tax, such as the two different goals, adapt to different, the scope of the following basic assumption, accounting basis and measurement attributes, different tax legislation principle and the accounting information quality requirements are different, lead to enterprise in daily accounting of how to correctly identified and coordinating with the difference of the accounting tax law on round a great difficulty. In this paper, the basic theory of the income tax accounting as the breakthrough point, detailed analysis of the group of SongRi income tax the accountancy handles the status quo, and according to the accounting standards for enterprises no. 18-income tax "requirement using theoretical analysis and case analysis, to the article involves the SongRi group income tax accounting treatment method and calculation of the income tax expenses in detail.

Key words    income tax accounting  balance sheet debt
Temporary differences

目  錄
摘要 I
Abstract II

第1章 緒  論 1
1.1 選題背景 1
1.2 國內(nèi)外研究狀況 2
1.2.1 國內(nèi)現(xiàn)狀 2
1.2.2 國外現(xiàn)狀 2
1.3 研究目的及意義 3
1.3.1 研究目的 3
1.3.2 研究意義 3
1.3.3 研究方法 4
第2章 所得稅會(huì)計(jì)的基本理論 5
2.1 所得稅會(huì)計(jì)的內(nèi)涵 5
2.2 所得稅會(huì)計(jì)的目標(biāo) 6
2.3 所得稅會(huì)計(jì)應(yīng)遵循的原則 7
2.4 會(huì)計(jì)利潤與應(yīng)稅所得的差異 8
2.5 所得稅會(huì)計(jì)處理方法 10
第3章 所得稅會(huì)計(jì)核算的內(nèi)容 12
3.1 所得稅的計(jì)稅基礎(chǔ) 12
3.1.1 松日集團(tuán)資產(chǎn)項(xiàng)目計(jì)稅基礎(chǔ) 12
3.1.2 松日集團(tuán)負(fù)債項(xiàng)目計(jì)稅基礎(chǔ) 14
3.2 暫時(shí)性差異 15
3.2.1 應(yīng)納稅暫時(shí)性差異 16
3.2.2 可抵扣暫時(shí)性差異 17
3.2.3 松日集團(tuán)產(chǎn)生暫時(shí)性差異的具體項(xiàng)目 19
3.3 遞延所得稅 19
3.3.1 遞延所得稅資產(chǎn) 19
3.3.2 遞延所得稅負(fù)債 20
3.4 所得稅費(fèi)用 21
第4章 松日集團(tuán)內(nèi)部交易對(duì)所得稅會(huì)計(jì)的影響 23
4.1 內(nèi)部應(yīng)收賬款交易對(duì)所得稅會(huì)計(jì)的影響 23
4.2 內(nèi)部存貨交易對(duì)所得稅會(huì)計(jì)的影響 23
4.3 內(nèi)部固定資產(chǎn)對(duì)所得稅會(huì)計(jì)的影響 24

結(jié)束語 26
致謝 27
參考文獻(xiàn) 28