众所周知,企业会计与税法之间存在着一定的差异。特别是新企业会计准则出台之后,企业会计与税法之间又出现了很多新的差异。这对于企业所得税的计算方式等很多方面造成了较大的影响,基于此本文从企业所得税的角度出发,对新会计准则背景下的纳税调整处理方法进行了简要的分析与介绍。 As we all know, there are some differences between corporate accounting and tax law. Especially after the promulgation of new accounting standards for business enterprises, there have been many new differences between corporate accounting and tax laws. This has a great impact on many aspects such as the calculation of corporate income tax. Based on this, from the perspective of corporate income tax, this paper briefly analyzes and introduces tax adjustment and treatment methods under the new accounting standards.