第3个回答 2008-03-11
Acccording to the new Accounting Regulation published by Finance Ministry in 2006, Income tax should be computed in accordance with Balance Sheet liability method instead of the former computation. By analysis on computation process,basis and account settlement of Balance sheet liability method as well as comparison with Profit-and-Loss liability method, the Thesis presents advantages of Balanse sheet liability method and possible problems in application to facilitate practice of the method.
keyword: Balance Sheet Liability Method, profit-and-loss liability method,incometax