一、对合并会计报表中所得税进行会计处理的必要性目前，我国及大多数发达国家普遍采用损益表债务法进行所得税会计处理，即将时间性差异对未来所得税费用的影响予以调整。在采用应付税款法下，按照当期计算的所得税费用等于当期应交的所得税，因而在编制合并会计报表时，可以 I. The Necessity of Accounting Treatment of Income Tax in Consolidated Financial Statements Currently, most developed countries in China and the majority of developed countries adopt the Income Statement Debt Method to carry out accounting treatment of income tax, and the impact of time difference on future income tax expense will be adjusted. Under the tax payable method, the income tax expense calculated according to the current period is equal to the income tax payable in the current period. Therefore, when preparing the consolidated financial statements,