随着经济的发展,企业所得税的会计处理方法备受关注,处理方法是否科学将直接影响企业的收益。通常情况下,企业所得税的会计处理方法首先都是针对于个别财务报表制定时所要进行的资产、负债情况的账面价值和计税基础之间存在的具体差异进行比对,只有符合条件,然后才能进行递延所得税的确认,但是在合并报表过程中仍然要考虑到暂时差异性的递延所得税确认和计量方法。 With the economic development, the accounting treatment of corporate income tax has drawn much attention. Whether the treatment method is science will directly affect the profit of the enterprise. Under normal circumstances, the enterprise income tax accounting methods are first and foremost for the preparation of individual financial statements to be carried out by the assets and liabilities of the book value and tax basis for the specific differences between the existence of only qualified, and then can Deferred income tax is recognized but the differences and deferred income tax recognition and measurement methods still need to be considered in the consolidated financial statements.