1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 所得稅會計處理之研究
作者 郭碧雲
貢獻者 鄭丁旺
郭碧雲
日期 1986
上傳時間 5-May-2016 15:40:12 (UTC+8)
摘要 論文提要內容:
參考文獻 參考文獻
一、中文部份
1.鄭丁旺著，中級會計學上下冊，二版，自印，台北，民國73年,8月。
2.Welsch,Tlatkooich,White原著，陳肇榮譯，中級會計學上下冊，五南圖書公司，台北，民國68年2月。
3.鄭振興著，所得稅分攤問題之研究，政大會研所未出版碩士論文，民國66年，7月。
4.丁文拯著，財務會計標準，自印，台北，民國64年，12月。
5.中華民國會計師公會全國聯合會之財務會計準則委員會，「所得稅會計處理準則草案」，民國71年，11月。
6.蔡蜂霖著，「要命的形式憑證主義:我國現行一般公認會計原則與稅法規定不同部份之檢討」，會計研究月刊，民國75年1月。
7.郭碧雲著，「所得稅分攤問題面面觀」，會計評論第二十期，政大會計研究學會編印，民國74年，9月。
8.郭碧雲著，「會計所得與課稅所得之探討」，會統科刊第七期，實踐會統學會編印，民國72年3月。
9.經濟部專業人員研究中心講義，稅務法規與會計，民國70年12月。

二、英文部份
A.美國所發布的公報
l. Accounting Research Bulletin No.43, June, 1953. chapter 9c, "Emergency Facilities - Depreciation, Amotization and Income Taxes."
2. Accounting Research Bulletin No.44, "Declining-Balance Depreciation" October 1954.
3. Accounting Research Bulletin No.44 (Revised),"Declining - Balance Depreciation" July 1958.
4. APB Opinion No.9, "Reporting the Results of Operation, "December, 1966.
5. APB Opinion No.10, "Omnibus Opinion - 1966" December 1966.
6. APB Opinion No.11, "Accounting for Income Taxes," December 1967.
7. APB Opinion No.16, "Business Combinations," August, 1970.
8. APB Opinion No.21, "Interest on Receivables and Payables," August, 1971.
9. APB Opinion No.23, "Accounting for Income Taxes - Special Areas," April, 1972.
10. APB Opinion No.24, "Accounting for Income Taxes - Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)" April, 1972.
11. AICPA Accounting Interpretation of APB No. 11, "Accounting for Income Taxes," March, 1972.
12. FASB, Statement of Accounting Standards No.5, "Accounting for Contingencies," March 1975.
13. FASB, Statement of Financial Accounting Standards No.9, "Accounting for Income Taxes – Oil and Gas Producing Companies." October, 1975.
14. FASB, Statement of Financial Accounting Standards No. 31, "Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief," September, 1979.
15. FASB, Statement of Financial Accounting Standards No. 37, "Balance Sheet Classification of Deferred Income Taxes," July, 1980.
16. FASB, Statement of Financial Accounting Concepts No. 1, "Objectives of Financial Reporting By Business Enterprises," November, 1978.
17. FASB, Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information," `May 1980.
18. FASB, Statement of Financial Accounting Concepts No. 3, "Elements of Financial Statements of Business Enterprises," December 1980.
19. FASB, Statement of Financial Accounting Concepts No. 6, "Elements of Financial Statements, a replacement of FASB Concepts Statements No.3 (incorporating an amendment of FASB Concepts Statement No.2," December 1985.

B.英國及國際會計準則委員會所發布之公報
l. ASC, Statement of Standard Accounting Practice No. 15: Accounting for taxation, October 1978.
2. ASC, Exposure Draft No. 33: Accounting for Deferred Tax, August 1983.
3. IASC, Statement of International Accounting Standard No.12: Accounting for Taxes on Income, July 1979.

C.參考書籍
l. Ernst & Whinney, "Accounting for Income Taxes: A Review of Alternatives," FASB Research Report July 1983.
2. Hendriksen, Eldon S., "Accounting Theory," Fourth edition. " 台北，美亞出版公司，民國71年8月。
3. Kreuze, Jerry Glenn, "Comprehensive Income Tax Allocation: A Study Investigating the Extent to which the Form and Content of Disclosure Impact upon Investment Analysis," Unpublished Ph.D Dissertation, University of Missouri - Columbia, 1983.
4. Schwarly Bill Neal, "Estimating Deferred Taxes Using Partial Tax Allocation and Determining Its Impact on the Financial Statements: An Empirical Study," Unpublished Ph.D Dissertation, University of California Los Angeles, 1978.

D.參考期刊及其他
l. Beresford, Dennis R. Lawrence C. Best and Joseph V. Weber, "Accounting for Income Taxes : Change is Coming," Journal of Accountancy, January 1984. PP.72-78.
2. Bierman, Harold Jr., "Depreciation and Income Tax Allocation," Journal of Accounting. Auditing & Finance Volume 8, Number 3, Spring 1985. PP. 184-193.
3. Brouard, Nathalie BSC & Michel Legault , "Another Perspective on Deferred Income Taxes ," CA Magazine, May 1984. PP.52-62 .
4. Comiskey , Eugene E. , "Tax Analysis of the operating Loss Company, " Financial Analysts Journal, November - December 1984 , PP.56-61 .
5. Findlay M.C. & E.E. Williams, "Opportunity Cost, Discounting, And Deferred Tax Liabilities: A Final Note," Journal of Business Finance & Accounting Summer 1985. PP.183- 185 .
6. Miller Stephanie, "Accounting for Income Taxes: An NAA Conference," Management Accounting, May 1984. PP.68-69.
7. Nurnbery Hugo, "Discounting Deferred Tax Liabilities, "The Accounting Review, Vol. XLVII, October 1972. PP.655-665.
8.Robbins Barry P. and Steven O. Swyers , "Accouning for Income Taxes: Predicting Timing Difference Reversals," Journal of Accountancy, September 1984. PP.108-118.
9. Rosenfield Paul and William C. Dent, "No core Deffered Taxes," Journal of Accountancy, February 1983. PP.44-45.
10. Stepp James O., "Deferred Taxes: The Discounting Controversy, Looking beyond the time value of money," Journal of Accountancy, November 1985. PP.98-108.
11. Smith, William A., "Tax Allocation Revisited-Another Viewpoint," The CPA Journal, September 1984. PP.52-56.
12. Volkan Ara G. & Joseph C. Rue, "The Case Against Deferred Taxes," Management Accounting, March 1985, PP.30-35.
13. Wolk, Harry I. Lynn K. Saubert and Frank M. Tiernan, "A Further Note On Discounting Deferred Taxes," Journal of Business Finance & Accounting, Summer 1984. PP.253 - 255.
14. Wyatt, Arthur R., Richard Dieter, and John E. Stewart, "Tax Allocation Revisited," The CPA Journal, March 1984. PP.10-18.
15. FASB, "an analysis of issues related to Accounting for Income Taxes" Discussion Memorandom, August 29, 1983.
16. ASC, "Professional Briefing, Accountancy ," July 1983.
17. AICPA, "Professional Notes: Behavior of deferred tax credit account, 1973-82," Journal of Accountancy, October 1984. PP.l38-140.
18. AICPA, "Professional Notes: Deferred taxes-forever," Journal of Accountancy, August 1983. PP.94-96.
19. FASB, Status Report, No.l66, April 8, 1985.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006742
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 郭碧雲zh_TW
dc.creator (作者) 郭碧雲zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:40:12 (UTC+8)-
dc.date.available 5-May-2016 15:40:12 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:40:12 (UTC+8)-
dc.identifier (Other Identifiers) B2002006742en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91673-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 論文提要內容:zh_TW
dc.description.tableofcontents 目錄
論文提要………壹
謝辭………貳
圖表目次………伍
第一章 緒論………1
第一節 研究動機與目的………1
第二節 研究範圍與研究架構………4
第三節 研究方法與研究限制………7
第二章 所得稅會計處理實務(一) ………13
第一節 美國所得稅會計之發展沿革………13
第二節 美國現行所得稅會計處理準則………20
第三節 美國所得稅會計處理目前發展之趨勢………35
第四節 我國及其他各國所得稅會計實務………39
第三章 所得稅會計處理實務(二.) ………53
第一節 英國的所得稅會計處理實務………53
第二節 國際會計準則所規定之所得稅會計………65
第四章 所得稅分攤問題之探討………77
第一節 所得稅應否分攤………77
第二節 所得稅應分攤的程度………83
第三節 從實證研究結果看所得稅分攤問題………90
第五章 遞延所得稅有關問題之探討………99
第一節 遞延所得稅的計算方法………99
第二節 遞延所得稅的折現問題………112
第三節 遞延所得稅性質之探討………124
第六章 中美實證結果之分析………135
第一節 美國會計人協會實證結果之分析………135
第二節 我國所得稅會計處理實證結果之分析(一) ………138
第三節 我國所得稅會計處理實證結果之分析(二) ………148
第四節 中美實證結果之比較………154
第七章 結論與建議………159
第一節 結論………159
第二節 建議………168
參考文獻………173
附錄(一) ………181

圖表目次
圖一:所得稅會計處理之研究架構………6
表一:不同規模之公司會計長對所得稅分攤之看法………136
表二:各公司會計長對遞延所得稅計算及列示方法之看法………136
表三:不同規模之公司會計長對折現問題之看法………137
表四:不同職業性質對所得稅費用計算基礎之看法………139
表五:主張使用課稅所得計算所得稅費用之理由………140
表六:主張使用會計所得計算所得稅費用之理由………141
表七:時間性差異之所得稅影響數應否採行跨期間所得稅分攤………143
表八:職業性質與所得稅分攤程度之關係………144
表九:上市公司採行跨期間所得稅分攤之情況………145
表十:上市公司採行跨期間所得稅分攤情況及分攤程度之關係………145
表十一:所得稅影響數之程度與採行所得稅分攤之關係………147
表十二:職業性質與所得稅影響數會計處理之關係………149
表十三:不同職業性質對於應否折現問題之看法………150
表十四:不同職業性質對淨營業損失後延之所得稅利益承認時間之關係………151
表十五:不同職業性質對投資扣抵會計處理之看法………152
表十六:不同職業性質對於不同規模之公司適用不同所得稅會計處理準則之看法………153
表十七:中美所得稅分攤方法之比較………154
表十八:中美對遞延所得稅會計處理方法之比較………155
表十九:中美對遞延所得稅應否折現看法之比較………155		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006742en_US
dc.title (題名) 所得稅會計處理之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
一、中文部份
1.鄭丁旺著，中級會計學上下冊，二版，自印，台北，民國73年,8月。
2.Welsch,Tlatkooich,White原著，陳肇榮譯，中級會計學上下冊，五南圖書公司，台北，民國68年2月。
3.鄭振興著，所得稅分攤問題之研究，政大會研所未出版碩士論文，民國66年，7月。
4.丁文拯著，財務會計標準，自印，台北，民國64年，12月。
5.中華民國會計師公會全國聯合會之財務會計準則委員會，「所得稅會計處理準則草案」，民國71年，11月。
6.蔡蜂霖著，「要命的形式憑證主義:我國現行一般公認會計原則與稅法規定不同部份之檢討」，會計研究月刊，民國75年1月。
7.郭碧雲著，「所得稅分攤問題面面觀」，會計評論第二十期，政大會計研究學會編印，民國74年，9月。
8.郭碧雲著，「會計所得與課稅所得之探討」，會統科刊第七期，實踐會統學會編印，民國72年3月。
9.經濟部專業人員研究中心講義，稅務法規與會計，民國70年12月。

二、英文部份
A.美國所發布的公報
l. Accounting Research Bulletin No.43, June, 1953. chapter 9c, "Emergency Facilities - Depreciation, Amotization and Income Taxes."
2. Accounting Research Bulletin No.44, "Declining-Balance Depreciation" October 1954.
3. Accounting Research Bulletin No.44 (Revised),"Declining - Balance Depreciation" July 1958.
4. APB Opinion No.9, "Reporting the Results of Operation, "December, 1966.
5. APB Opinion No.10, "Omnibus Opinion - 1966" December 1966.
6. APB Opinion No.11, "Accounting for Income Taxes," December 1967.
7. APB Opinion No.16, "Business Combinations," August, 1970.
8. APB Opinion No.21, "Interest on Receivables and Payables," August, 1971.
9. APB Opinion No.23, "Accounting for Income Taxes - Special Areas," April, 1972.
10. APB Opinion No.24, "Accounting for Income Taxes - Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)" April, 1972.
11. AICPA Accounting Interpretation of APB No. 11, "Accounting for Income Taxes," March, 1972.
12. FASB, Statement of Accounting Standards No.5, "Accounting for Contingencies," March 1975.
13. FASB, Statement of Financial Accounting Standards No.9, "Accounting for Income Taxes – Oil and Gas Producing Companies." October, 1975.
14. FASB, Statement of Financial Accounting Standards No. 31, "Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief," September, 1979.
15. FASB, Statement of Financial Accounting Standards No. 37, "Balance Sheet Classification of Deferred Income Taxes," July, 1980.
16. FASB, Statement of Financial Accounting Concepts No. 1, "Objectives of Financial Reporting By Business Enterprises," November, 1978.
17. FASB, Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information," `May 1980.
18. FASB, Statement of Financial Accounting Concepts No. 3, "Elements of Financial Statements of Business Enterprises," December 1980.
19. FASB, Statement of Financial Accounting Concepts No. 6, "Elements of Financial Statements, a replacement of FASB Concepts Statements No.3 (incorporating an amendment of FASB Concepts Statement No.2," December 1985.

B.英國及國際會計準則委員會所發布之公報
l. ASC, Statement of Standard Accounting Practice No. 15: Accounting for taxation, October 1978.
2. ASC, Exposure Draft No. 33: Accounting for Deferred Tax, August 1983.
3. IASC, Statement of International Accounting Standard No.12: Accounting for Taxes on Income, July 1979.

C.參考書籍
l. Ernst & Whinney, "Accounting for Income Taxes: A Review of Alternatives," FASB Research Report July 1983.
2. Hendriksen, Eldon S., "Accounting Theory," Fourth edition. " 台北，美亞出版公司，民國71年8月。
3. Kreuze, Jerry Glenn, "Comprehensive Income Tax Allocation: A Study Investigating the Extent to which the Form and Content of Disclosure Impact upon Investment Analysis," Unpublished Ph.D Dissertation, University of Missouri - Columbia, 1983.
4. Schwarly Bill Neal, "Estimating Deferred Taxes Using Partial Tax Allocation and Determining Its Impact on the Financial Statements: An Empirical Study," Unpublished Ph.D Dissertation, University of California Los Angeles, 1978.

D.參考期刊及其他
l. Beresford, Dennis R. Lawrence C. Best and Joseph V. Weber, "Accounting for Income Taxes : Change is Coming," Journal of Accountancy, January 1984. PP.72-78.
2. Bierman, Harold Jr., "Depreciation and Income Tax Allocation," Journal of Accounting. Auditing & Finance Volume 8, Number 3, Spring 1985. PP. 184-193.
3. Brouard, Nathalie BSC & Michel Legault , "Another Perspective on Deferred Income Taxes ," CA Magazine, May 1984. PP.52-62 .
4. Comiskey , Eugene E. , "Tax Analysis of the operating Loss Company, " Financial Analysts Journal, November - December 1984 , PP.56-61 .
5. Findlay M.C. & E.E. Williams, "Opportunity Cost, Discounting, And Deferred Tax Liabilities: A Final Note," Journal of Business Finance & Accounting Summer 1985. PP.183- 185 .
6. Miller Stephanie, "Accounting for Income Taxes: An NAA Conference," Management Accounting, May 1984. PP.68-69.
7. Nurnbery Hugo, "Discounting Deferred Tax Liabilities, "The Accounting Review, Vol. XLVII, October 1972. PP.655-665.
8.Robbins Barry P. and Steven O. Swyers , "Accouning for Income Taxes: Predicting Timing Difference Reversals," Journal of Accountancy, September 1984. PP.108-118.
9. Rosenfield Paul and William C. Dent, "No core Deffered Taxes," Journal of Accountancy, February 1983. PP.44-45.
10. Stepp James O., "Deferred Taxes: The Discounting Controversy, Looking beyond the time value of money," Journal of Accountancy, November 1985. PP.98-108.
11. Smith, William A., "Tax Allocation Revisited-Another Viewpoint," The CPA Journal, September 1984. PP.52-56.
12. Volkan Ara G. & Joseph C. Rue, "The Case Against Deferred Taxes," Management Accounting, March 1985, PP.30-35.
13. Wolk, Harry I. Lynn K. Saubert and Frank M. Tiernan, "A Further Note On Discounting Deferred Taxes," Journal of Business Finance & Accounting, Summer 1984. PP.253 - 255.
14. Wyatt, Arthur R., Richard Dieter, and John E. Stewart, "Tax Allocation Revisited," The CPA Journal, March 1984. PP.10-18.
15. FASB, "an analysis of issues related to Accounting for Income Taxes" Discussion Memorandom, August 29, 1983.
16. ASC, "Professional Briefing, Accountancy ," July 1983.
17. AICPA, "Professional Notes: Behavior of deferred tax credit account, 1973-82," Journal of Accountancy, October 1984. PP.l38-140.
18. AICPA, "Professional Notes: Deferred taxes-forever," Journal of Accountancy, August 1983. PP.94-96.
19. FASB, Status Report, No.l66, April 8, 1985.		zh_TW