由于税法和会计准则的目标不同,它们在应税所得和会计收益的确认上会产生永久性差异和时间性差异。基于对时间性差异处理方式的不同,所得税会计处理方法可分为应付税款法和纳税影响会计法。永久性差异是指某一会计期间,由于会计制度和税法在计算收益、费用或损失时口径不同而产 Due to the different objectives of tax laws and accounting standards, they produce permanent and time-varying differences in the recognition of taxable income and accounting income. Based on the different treatment of time difference, the income tax accounting treatment methods can be divided into tax law and tax impact accounting method. Permanent difference refers to a certain accounting period, because the accounting system and tax law in the calculation of income, cost or loss at the time of the caliber