《企业所得税会计处理的暂行规定》问题解答（续）财政部会计司刘玉廷，郜进兴问：什么是“纳税影响会计法”？它又分为哪些具体方法？答：纳税影响会计法是将本期税前会计利润与纳税所得之间的时间性差异造成的影响纳税的金额递延和分配到以后各期。纳税影响会计法又可以... Interim Provisions on Enterprise Income Tax Accounting Questions (continued) Accounting Department of the Ministry of Finance Liu Yuting, Gao Jinxing Q: What is the Accounting Law for Tax Effect? It is divided into what specific methods? A: The tax impact accounting method is to defer and distribute the amount of the tax impact of tax arising from the time difference between the current accounting profit before tax and the taxable income to the subsequent periods. Tax impact accounting method can be ...