所得税会计的目的,是通过比较资产、负债等项目按照企业会计准则规定确定的账面价值与按照税法规定确定的计税基础之间的差异,将该差异的所得税影响确认为递延所得税资产或递延所得税负债,并在此基础上确定所得税费用。 The purpose of income tax accounting is to compare the difference between the book value determined according to the provisions of the Accounting Standards for Business Enterprises and the tax base determined according to the provisions of the tax law on the items of assets and liabilities and confirm the income tax effect of the difference as deferred income tax assets or delivery Deferred income tax liabilities, and on this basis to determine the income tax costs.