资产负债表负债法(以下简称“资产负债表法”),“是在所得税的会计核算方面对资产、负债的界定”(摘自《企业会计准则讲解》)。上述资产负债表法核算企业所得税的界定,在会计核算的方法与税法规定并不存在差异,因为初始资产成本与税收计税基础是一致的。由于会计核算在应纳税所得额中扣减额大于税收规定的应扣额,造成资产负债表日,企业资产账面余额小于税收规定的计税基础的余额,计算的所得税应于当期上缴,待税收以后期限到期时,再从已上缴所得税中转回企业未分配利润。但是企业根据《企业会计准则》附录企业会计科目1811“递延所得税资产”、2901“递延所得税负 The balance sheet liability method (hereinafter referred to as ”the balance sheet method“), ”is the definition of assets and liabilities in the accounting of income tax “ (from ”Accounting Standards for Business Enterprises“). The above definition of the enterprise income tax in the balance sheet method does not differ in the methods of accounting from the provisions of the tax law because the initial asset cost is consistent with the tax base of taxation. As the accounting deduction of taxable income is greater than the tax deduction, resulting in the balance sheet date, the carrying amount of corporate assets is less than the tax basis of the tax base of the balance, the calculated income tax should be turned over in the current period, pending taxation When the deadline expires, then transferred from the income tax has been transferred back to the undistributed profits of enterprises. However, according to ”Enterprise Accounting Standards“ appendix Enterprise Accounting 1811 ”deferred income tax assets “, 2901 ”deferred income tax burden