前言
一、研究動機與目的。
由於工商業之急劇發展，會計已成為工商業重要工具，財務報表之使用早已大眾化，因此財務報表之編製不得不慎重為之，這也就是財務會計之主要目的。
所得稅之重要性隨工商業之發展而增強，為企業之一項重要支出，在財務報表中有其列示地位，然則所得稅有其特異性，與企業之其他支出不同，有特殊之列示需要，鑑於此，乃撰此文研究所得稅在財務報表中之列報問題。
所得稅之徵課以稅務法令為依據，而財務報表中營利數之決定以一般公認會計原則為依據，兩種不同的規定導致可稅所得與會計所得之不同。財務報表列示會計所得，所得稅係按可稅所得而決定，然則一般財務報表之列示，係將所得稅列於會計所得下，此二者無直接關聯，為求列報之一致，就有所得稅分攤之建議，使得所得稅列報問題複雜化。本文討論所得稅分攤之需要，再介紹分攤方法之採用，以求能改進各期淨利之表達。二、研究範圍與限制。
公司所得稅有重要地位，且其列報較為複雜，本文主要乃研究公司所得稅之分攤問題。
兩種所得間之差異為引起所得稅列報問題之主要原因，本文研究範圍限於討論所得組合因素之暫時差異對所得稅列報之影響，對於其他差異之分攤問題，暫不討論，限於篇幅亦不就個案研究。
由於所得稅分攤問題在美國已有長足之發展，而我國坊間少有討論此課題之書冊，因此參考書目及所舉範例，以美國會計界為主要依據。
三、研究方法。
我國會計實務界並未行使所得稅分攤方法，因此無法做實證之研究；本文主要乃就理論上做探討性之討論，綜合各家言論並比較批評之，以求能推演出所得稅分攤之應用背景與原則。
四、論文提要。
本文共分五章二十一節。
第一章緒論，共分三節，分就理論上及實務上討論所得稅分攤問題之發生，並介紹美國會計界之發展背景，略述美國會計界權威機構對此問題之有關發表公告。
第二章共分四節，討論所得稅本質，所得稅分攤需要之緣由，並彙述各家言論研究所得稅應否分攤。
第三章共分五節，在所得稅應予分攤假定下，介紹所得稅分攤之基本方法，並討論各法之優劣。
第四章共分六節，就細節討論所得稅分攤引起之問題，並對實務上之應用提出方案。
第五章結論，共分三節，除彙述本文之討論外，並對我國之可行性提出研究建議。

A美國會計師公會（AICPA）發佈之意見
1.會計程序委員會。( Committee on Accounting Procedure )
Accounting Research Bulletin No.18 “Unamortized Discount and Redemption Premium on Bonds Refunded. “ 1942.
Accounting Research Bulletin No.23, “Accounting for Income Taxes. “ 1944.
Accounting Research Bulletin No.43 1953. Chapter 9C, “Emergency Facilities-Depreciation,
Amortization and Income Taxes.” Chapter 10B, “Income Taxes. ” Chapter 11B, “Renegotiation.”
Accounting Research Bulletin No.44, “Declining-balance Depreciations.” 1954.
Accounting Research Bulletin No.44 (Revised ), “Declining-balance Depreciation” 1958. Accounting Research Bulletin No. 51, “Consolidated Financial Statements.” 1959.
2.會計原則委員會( Accounting Principles Board ) Opinion No.1 “New Depreciation Guidelines and Rules. “ 1962.
Opinion No. 5, “Reporting of Leases in Financial Statements of Lessee. “ 1964.
Opinion No. 6, “Status of Accounting Research Bulletins. “ 1965.
Opinion No. 9, “Reporting the Results of Operations,“ 1966.
Opinion No. 11, “Accounting for Income Taxes. “ 1967.
Opinion No. 23, “Accounting for Income Taxes- Special Areas. “ 1972.
Opinion No. 24, “Accounting for Income Taxes-Investments in Common Stock Accounted for By the Equity Method (Other Than Subsidiaries and Corporate Joint Ventures ). “ 1972.
3.財務會計標準委員會(Finantial Accounting Standard Board )
Statement of Financial Accounting Standards No. 9, “Accounting for Income Taxes-Oil and Gas Producing Companies. “ 1975.

B其他書目
Black, Homer A. , Accounting Research Study No. 9, “Inter-Period Allocation of Corporate income Taxes,” 1966.
Bevis, Donald J. and Perry, Raymond E. , “Accounting for Income Taxes-An Interpretation of APB Opinion No. 11,” 1969.
Davidson, Sidney, “Accelerated Depreciation and the Allocation of Income Taxes.” Accounting Review, Apr. 1958, PP. 173-180.
Drake , David F., “The Service Potential Concept and Interperiod Tax Allocation, “Accounting Review, Oct. 1962 PP. 677-684.
Edwards, James Don and Drinkwater, David, “The Nature of Taxes and The Matching Principle,” Accounting Review, July 1965, PP. 579-582.
Graham, Willard J, “Income Tax Allocation, ” Accounting Review, Jane 1959, PP. 14-27.
Greer , Howard C., “Treatment of Income Taxes in Corporation Income Statements,” Accounting Review, Jan. 1945, PP.96-101.
Harwood, Dale S. Jr., “Yet more on tax allocation ,“ Accounting Review, Oct. 1961, PP. 619-625.
Hatfield, Henry Rand, “The Accounting Exchange, I. Placement of Taxes in Income Statement,” Accounting Review, Jane 1946, PP.85-90.
Hendriksen, Eldon S., Accounting Theory. (revised ed. Homewood, Illinois: Richard D, Irwin, Inc. )
Hill, Thomas M , “Some Arguments Against the Inter-Period Allocation of Income Taxes ,“ Accounting Review, July 1957, PP. 357-361.
Jaedicke, Robert K, and Nelson, Carl L. , “The Allocation of Income Taxes-A defense,” Accounting Review, April 1960, PP.278-281.
Johns, Ralph S., “Allocation of Income Taxes,” Journal of Accountancy, Sept, 1958. PP.41 -50.
Johnson, Arnold W., “More on Income-Tax-Allocation’ Accounting,” Accounting Review, Jan, 1961 PP. 75-83.
Kelley, Arthur C., “The Presentation of Corporate Income and Earned Surplus,” Accounting Review, July 1 949 . PP. 285 -289.
Lent, George E., “Accounting Principles and Taxable Income,” Accounting Review, July 1962, PP. 479-487.
Mateer, William H., “Tax Allocation: A Macro Approach,” Accounting Review, July 1965, PP.
583 -586.
Miller, Herbert E., “How Much Income Tax Allocation ?“ Journal of Accountancy, Aug. 1962, PP.46-51.
Moonitz, Maurice, “The Changing Concept of Liabilities ,“ Journal of Accountancy, May 1960, PP. 41 -46.
Moonitz. Maurice, “Income Taxes in Financial Statements,” Accounting Review, Apr. 1957, PP.