2006年2月15日颁布了《企业会计准则第l8号——所得税》,新会计准则构成部分的所得税会计准则与旧的所得税会计准则相比,提出了计税基础、暂时性差异、递延所得税资产和递延所得税负债等新概念,并且其核算方法和对象结合我国的实际做了较大的调整,最大限度地做到与国际会计准则趋同,而且对我国企业财会产生了重大影响。 On February 15, 2006, the “Enterprise Accounting Standard No. l8 - Income Tax” was promulgated. The income tax accounting standards that are part of the new accounting standards are compared with the old income tax accounting standards, and they provide tax bases, temporary differences, and deferrals. New concepts such as income tax assets and deferred income tax liabilities, and their accounting methods and objects have made great adjustments in light of China’s actual conditions, maximizing the convergence with international accounting standards, and have had a major impact on corporate finance in China.