Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)

Research on the Interactive Model of Taxable Income Adjustment and Temporary Difference Increment

Authors
Peng Zhao, Zhiping Jiang, Shiqing Huang
Corresponding Author
Peng Zhao
Available Online September 2018.
DOI
https://doi.org/10.2991/icsshe-18.2018.98How to use a DOI?
Keywords
Taxable Income Adjustment, Temporary Difference, Income Tax Adjustment, Deferred Income Tax Item
Abstract
We develop a model to analyze the interactive relationship between the taxable income adjustment based on income statement and the increment of temporary difference based on balance sheet. The results indicate that: in each period, the temporary taxable income adjustment equals the income tax-related temporary difference increment, and the adjustment of temporary income tax in each period equals the income tax-related deferred income tax item. These equivalent relationships can restrict neither the value of the permanent taxable income adjustment and its corresponding income tax adjustment, nor the temporary difference increment irrelative to income tax and its corresponding deferred income tax item increment. We also reveal how to use this model in the practice of income tax accounting by typical case study.
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Proceedings
2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
September 2018
ISBN
978-94-6252-687-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/icsshe-18.2018.98How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Peng Zhao
AU  - Zhiping Jiang
AU  - Shiqing Huang
PY  - 2018/09
DA  - 2018/09
TI  - Research on the Interactive Model of Taxable Income Adjustment and Temporary Difference Increment
BT  - 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018)
PB  - Atlantis Press
SP  - 399
EP  - 402
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsshe-18.2018.98
DO  - https://doi.org/10.2991/icsshe-18.2018.98
ID  - Zhao2018/09
ER  -