中美所得税会计处理比较——基于上海宝钢与美国纽克钢铁财报分析
Comparison of Income Tax Accounting Between China and The United States——Based on Financial Statement Analysis of Baosteel and Nucor
Abstract
企业所得税会计是企业日常会计核算中的重要组成部分,其属性决定了其与法律法规、会计准则及社会体制等诸多方面的紧密关联,不同政治环境、经济环境中的企业所得税会计处理问题不尽相同。因此,通过分析和比较不同国家间企业所得税会计处理的异同,可以直观地了解不同背景下会计制度和税收法律制度的差异,进而窥探政治制度、经济制度的差异。 本文采用理论阐述和案例分析相结合的方法,选取两个案例公司,分别为中国宝山钢铁股份有限公司(600019,SH,简称宝钢,下同)和纽克钢铁公司(NUE,NYSE@US.,简称纽克钢铁,下同),它们同属钢铁制造行业,在各自国家的钢铁行业中都具有独挡一面的地位,使得对这次对所得税会计... Corporate Income Tax accounting is important for companies’ daily operation. Its properties determine its close association with the laws and regulations, accounting standards and other aspects of the social system. And the treatment varies under different political environment, economic environment and corporate income tax accounting standards. Thus, by analyzing and comparing the similarities an...