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China 's income tax accounting standards Effect of

Author: QinRui
Tutor: LuoYong
School: Chongqing Technology and Business University
Course: Accounting
Keywords: Income tax accounting standards Implementation effect Quality of accounting information Profit smoothing
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 118
Quote: 0
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Abstract


Income tax accounting standards have been applied in the listed company for four years, how the effects of its implementation? Can it improve the quality of income tax accounting information have a positive influence? Whether there is lower information quality of earnings problems? Consideration of such issues, This paper use the implementation results of "Accounting Standards for Enterprises No. 18 - Income Tax" as the research object. Based on income tax accounting information quality and profit smoothing two perspectives,the paper theoretically explores the implementation of income tax accounting standards on accounting information quality and profit smoothing earnings management behavior, and empirical verify the theory conclusions. This article, using a combination of normative research and empirical research methods, can be concluded following:Firstly, By the basic theory of income tax accounting analysis, belive income tax accounting is an integral part of financial accounting,the goal is to "reasonably reflecting the financial position, operating results and cash flows, harmonization of accounting standards and tax differences, Meet the information needs of tax administration departments,reducing taxpayers and tax administration departments adjustment costs. " Reviewing of income tax accounting standards development process,come of the practical significance and necessity of using the balance sheet liability method for income tax accounting treatment. Summarize balance sheet liability method of characteristics:①introduction of the tax base and the temporary differences concept;②Specification of the income tax presentation and disclosure project;③thoroughly implement the requirements of the principle of prudence.Secondly, from a theoretical level analyzes the income tax accounting standards implementation which improved the quality of accounting information. Not only confirm Relevant provisions of the assets, liabilities, costs, profits, and increase the decision-making value of the profits information. While meeting the requirements of reliability and correlation. The empirical tests found, the correlation of income tax expense and total profit, net profit, operating profit is significantly increased, Showing that after using the balance sheet liability method significantly increased the quality of income tax accounting information.Finally, this paper theoretically analyzes the provision and reversal of deferred tax assets (or liabilities) will affect the amount of profit from period to period, indicating the presence of profit smoothing space. Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means, That is the balance sheet liability method have significant incremental effect on the listed companies’behavior of profits Smoothing. By studying the factors of the profit smoothing found that the company’s income tax expense, corporate profitability, asset-liability ratio, equity concentration is the main driving factors of profit smoothing with deferred income tax.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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