既需在帐内核算又应在表外登记──谈所得税递延税款备查帐的设置和登记谢中东，韦晓梅，官庄人财政部印发的《企业所得税会计处理的暂行规定》（以下简称《规定》）中，要求企业在税前会计利润与纳税所得之间发生了时间性差异，并影响到纳税金额各年也产生了差异时，要增... Both in-account and off-balance-sheet registration - Talking about the setting up and registration of tax deferred tax account for tax investigation Xie Zhongdong, Wei Xiaomei and “Interim Provisions on Accounting Treatment of Enterprise Income Tax” issued by the Ministry of Finance of the People’s Republic of China (hereinafter referred to as “ ”Provisions"), requiring enterprises to make pre-tax accounting profit and tax revenue between the time difference occurred, and affect the amount of tax each year also produced a difference, we must increase ...