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　　The mission of accounting is to tell people the real situation，instead of adopting the concept of stealing concepts to induce enterprises to conduct subjective cross -date allocation。

Defending income tax assets are not property rights，Defending income tax liabilities are not debt。

Since 2007，The annual financial accounting report of large and medium -sized enterprises has appeared "deferred income tax assets"、"Defendive income tax liabilities" and "deferred income tax costs" and other words，Makes non -professionals who can't touch the mind。Not only that，Even for accounting professionals even for the reporter of the report，The processing rules for deferred income tax are also one of the most puzzling accounting rules，Its theoretical basis and operating rules are quite novel and mysterious，A full -scale head with "international practice"。The reason why it prevails in my country，The result of the "Advanced Experience of International Accounting" in academic superstition。The imported accounting theory even proposed "separate accounting rules and tax regulations should be separated"、"Financial Accounting should separate from tax accounting" and other slogans，The theoretical basis for promoting deferred income tax。But，Promoting the "separation theory" of accounting rules and tax regulations is theoretically not established in theory，Do not communicate in practice。The theoretical and rules of the deferred income tax of the territory are unparalleled。

　Delayed income tax assets and deferred income tax liabilities misleading　

Consider income tax as cost rather than profit distribution，This is the theoretical basis bet365 Play online games of the accounting account of out -of -domain income tax。But，The concept lacks theoretical basis and practical foundation。Legislative agencies pointed out，Taxation is "the country is to realize its functions，With political power，Compulsory、Free、A form of fiscal revenue fixedly "，"The essence of taxation is to deal with the distribution relationship between state and enterprises and individuals in legal form"。"Tax" by the legislative agencies and the public，It is a response income tax determined by the tax authority based on the tax law，It is a currency or real thing paid by the taxpayer，It is an objective situation rather than expected，With strict definition of connotation。Corporate income tax is a tax levied on net income (also known as business income) for enterprise production and operation。Outside theory The digital crown obtained from the expected calculation is "tax"，It is the solution and blasphemy of the tax law。The approach to include deferred income tax into the accounting statement will inevitably cause trouble for readers of the accounting statement。

The mission of accounting is to tell people the real situation，instead of adopting the concept of stealing concepts to induce enterprises to conduct subjective cross -date allocation。May I ask，If you even dare to "sort out" at will，So what else is there dare not manipulate the company?

Traditionally，Accounting usually referred to assets refers to the property rights that can be measured in currency、Credit、Intellectual property rights and other property rights，The property rights shown in the report must have corresponding legal evidence。Active debt in the legal sense understood by the public，refers，Specific rights and obligation relationships generated between specific parties。The relationship between the debt has been legal (compulsory)。Based on this，The liabilities recorded in the accounting statement shall have a bet365 Play online games clear creditor。The deferred income tax assets (or deferred tax borrowing) and deferred income tax (or deferred tax loans) recorded under the taxation of the taxation impact are all expected information，Lack of legal facts。Even the advocate of the taxation of the accounting law also acknowledge，The calculation of the delayed tax is pure speculation，The main problem is the obvious subjectivity。Calculating the deferred income tax itself is meaningless。

　　Calculating deferred income tax is neither necessary nor feasible

Defending income tax assets are not property rights，Defending income tax liabilities are not debt。They are with shareholders、creditor、Employee、Government and other enterprises related interest relations have no substantial relationship，It is difficult for readers to understand how much real information is contained in the "income tax fee"，How much expected information is included，What is the benefit of incorporating them in the financial statements，This is really a matter of thinking。Treatment of income tax as one fee rather than profit distribution，This idea is not to consider issues from the actual needs of enterprise management and national economic management。Calculation of deferred income tax、Report and Note Discovery has no value for enterprises，The cost is huge and the benefits are very small。The calculation of the deferred income tax is meaningless repeated labor。

Under the debt method of the balance sheet，To calculate the deferred income tax，Companies need to obtain the book value (Carrying amount)，Tax Base data formed according to the taxation method，Then you can get the deferred income tax of no actual use based on the temporary difference between the two。Obviously，Calculation of deferred income tax objectively requires a set of accounting systems that are calculated in strict accordance with the tax law -historic bet365 Play online games cost accounting that traditionally accounts in accordance with the law。Lack of traditional historical cost accounting，The calculation rules for the deferred income tax are unable to operate。Therefore，Computing companies that calculate the deferred income tax need to set at least two sets of account books。Calculation of deferred income tax is time -consuming and laborious，The cost must be borne by the enterprise and its accountants。An accounting rules that have been separated from the tax law with the tax law，In the end, you still have to rely on the tax law to survive，This is undoubtedly a great irony of "separation theory"。

Defending income tax is the financial analysis rules tailored by the public accountant industry for。Accounting rules for accounting in accordance with the law do not meet the interests of the public accountant industry。The public accountant industry does not want a unified、Stable accounting regulations，Because it will lead to the end of the industry。The public accountant industry spares no effort to "artistic" the accounting rules "artistic"，The introduction of the principle of "essence is more important than form"，clearly shows the industry's attitude towards the law。The gap between the tax law is open，It is a consistent position that recognizes the principle of accounting。The public accountant industry in the United States has made a lot of money by promoting the "separation theory"。It hosts (or participate) design a set of accounting rules system that is getting farther with the law，Legally increased the legal compliance in the practice world，I opened a broad consulting service market for myself。

The lack of theoretical contention made the "separation theory" a popular point of view of my country's accounting theory。Although there have been literature tit -for -tat and refute，bet365 best casino games But the voice of questioning is always drowned in the trend of promoting international practice。

　　The design of income tax accounting rules should adhere to the "principle of accounting in accordance with the law"　　

Article 9 of the "People's Republic of China Accounting Law"，"Each unit must conduct accounting calculation according to the actual economic business matters，Fill in accounting vouchers，Registration accounting book，Preparation of financial accounting reports。No unit can be accounted for false economic business matters or information。"Based on this，Related records of deferred income tax lack credibility，Evidence power should be invalidated。The chanting of the accounting book should be identified as illegal acts in accordance with the law when lacking evidence。Accounting in accordance with the law is the bottom line for accounting to maintain its industry value。Accounting for the facts of the legal facts，Provide corporate management and national economic management with legal evidence property rights and performance information，Is the legal function of accounting。As a comparison，"Separation Theory" inaccurate the target of accounting with the tax target of taxes，Seriously solved the function of accounting。

The identity of accounting rules and tax regulations is a strategy for cure。On the one hand，Tax regulations are one of the elements of the accounting environment，It has the most direct impact on accounting rules，Therefore，The mark of the influence of tax law must be left on the accounting regulations。On the other hand，National tax revenue to a certain extent relies on accounting information，Accounting rules are important conditions and fundamental foundations for the implementation of tax regulations。Therefore，Bet365 app download Between accounting regulations and tax regulations should be maintained as consistent as possible，Accounting Guidelines should actively coordinate with the tax law: "Related content of the basic accounting standards，Try to maintain the consistency with the spiritual requirements of the tax law "; try to reduce the selection of the accounting method as possible，Specifies the adjustment method of differences between accounting income and tax income，Simplified taxation calculations; for many small and medium -sized enterprises，The accounting method can be selected strictly in accordance with the provisions of the tax law; when the enterprise is required to be changed when the major accounting policy is changed，It must be reported to the competent tax authority to agree or record，Otherwise, it will be punished。

In recent years，The difference between the accounting rules and the tax law is mainly due to the introduction of "advanced experience" outside the domain。Outreach accounting rules have repeatedly challenged the tolerance limit of the tax law，The result is，Tax Law finally denied the accounting rules that obviously violate the principle of tax law。The differences between accounting rules and tax law should not be the goal of chasing accounting regulations。In terms of legislative technology，Tax Law is the provisions made by strict legislative arguments based on a wide range of investigations; many accounting rules are directly released by the public accountant industry of the outside area，I have not undergone strict legislative arguments at all。right and wrong，It is not difficult to judge。Theoretical orientation of advocating the difference between the differences between the legislature and the difference in the discretion of accounting rules and tax regulations is worthy of vigilance。

(Source: Chinese Social bet365 live casino games Sciences Author: Zhouhua Unit: Business School of Renmin University of China)

　　

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